Federal excess profits tax under sections 430-474 of the Internal revenue code of 1939: as added by the Excess Profits tax act of 1950, and amended by the Revenue act of 1951 and Public law 125, July l6, l953. With a suppl. on World War II excess profits tax, Volume 1
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Pilot Paragraph 46001
Relief for installment basis taxpayers and taxpayers with
Law and Reg 130 Finding List 46008
19 other sections not shown
abnormal adjusted basis adjusted excess profits AFTR aggregate allowed amount equal applicable average base period bad debts bank base period capital calendar capital method capital reduction carry-back carry-over centum commenced business computed under section corporation corporation's December 31 decrease defined in section determined under section disallowed earnings and profits election ending after June equity capital equity invested capital example excess profits credit excess profits tax filed fiscal gross income inadmissible assets included income computed income tax increase in inadmissible indebtedness June 30 lessor liability Line March 31 mineral property natural gas normal-tax net income number of days P-H Fed paragraph percent period capital addition period net income prior profits credit based profits net income property paid provided in section rate of return Regulation subchapter subparagraph subsection taxable year beginning taxable year ending taxpayer tion total assets unused credit unused excess profits yearly base period