World War II excess profits tax.
Contributors: United States. Dept. of the Treasury. Tax Advisory Staff of the Secretary.
Publisher: Tax Advisory Staff of the Secretary, U.S. Treasury Dept.
Published: 1950
Place of publication: Washington
Language: eng
Subjects: Excess profits tax -- United States.; World War, 1939-1945 -- Economic aspects -- United States.
Table of contents: title: pt. 1. An introduction to the theory and practice of excess profits taxation.; title: pt. 2. Legislative history of excess profits taxes in the United States.; title: pt. 3. General statistical analysis.; title: pt. 4. Credit methods.; title: pt. 5. Experience of selected industries.; title: pt. 6. Excess profits taxation and business expenditures.; title: pt. 7. The carryback of losses and unused credits during the reconversion period.; title: pt. 8. Excess profits tax relief.; title: Appendix A. Canadian experience with the excess profits tax in World War II.