Law and Contemporary Problems | Vol 10 | No. 1

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Duke Law > Duke Law Scholarship Repository > Journals > LCP > Vol. 10 > No. 1 (1943)

Volume 10, Number 1 (Winter 1943)
Excess Profits Taxation

Preliminary

David F. Cavers

1

Articles

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