Income taxation of business in 1952: Altered by the Revenue Act of 1951

CJ Gaa?- The Accounting Review, 1952 - JSTOR
T HE REVENUE ACT OF 1951 provided changes in the income tax, the excess profits tax,
the gift tax, the estate tax, and excise taxes. The gift and estate taxes were modified only a?…

Income Taxation of Business in 1952

CJ Gaa?- The Accounting Review, 1952 - search.proquest.com
1951. In the case of fiscal year returns which overlap effective dates of rate changes, a
proration computation must be made, similar to that used in computing income tax for a fiscal?…