Duke Law > Duke Law Scholarship Repository > Journals > LCP > Vol. 10 > No. 1 (1943)
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Foreword
David F. Cavers
1
The Statutory Evolution of the Excess Profits Tax
C. Rudolf Peterson
3
The Concept of Excess Profits Under the Revenue Acts of 1940–42
Carl Shoup
28
Section 722: Safety Valve of the Excess Profits Tax
Thomas Tarleau
43
Corporate Readjustments and the Excess Profits Credit
Alger B. Chapman and Brady O. Bryson
62
Accounting Problems Under the Excess Profits Tax
Walter A. Cooper
103
Problems of Corporate Taxation in Time of War
Roy Blough
108
The Impact and Burden of Wartime Corporation Taxes
E. Gordon Keith and E. Cary Brown
121
An Appraisal of the Excess Profits Tax From a Fiscal Standpoint
Harold M. Groves
133
Excess Profits Taxation and the Taxpayer
George Douglas
140
Tax Problems of Wartime Plant Expansion
Thomas E. Jenks
149
The Tax Treatment of Foreign War Losses
Arthur H. Kent
165
Index
180
Journal Staff
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Print ISSN: 0023-9186
E-ISSN: 1945-2322
