Business and Professional Income Under the Personal Income Tax / / Charles Harry Kahn.
The author is concerned here with the tax treatment of individuals' income from the sole proprietorships and partnerships in manufacturing, finance, trade, agriculture, and professional practice. Attention is paid to the changing relation between the income from sole proprietorship and partners...
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Superior document: | Title is part of eBook package: De Gruyter Princeton Legacy Lib. eBook Package 1931-1979 |
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Place / Publishing House: | Princeton, NJ : : Princeton University Press, , [2015] ©1964 |
Year of Publication: | 2015 |
Language: | English |
Series: | National Bureau of Economic Research Publications ;
21 |
Online Access: | |
Physical Description: | 1 online resource (210 p.) |
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Table of Contents:
- Frontmatter
- Contents
- Tables
- Acknowledgments
- Foreword
- CHAPTER 1. Introduction and Summary
- CHAPTER 2. Sources and Coverage of Business and Professional Income on Tax Returns
- CHAPTER 3. Size and Pattern of Income on Returns with Profit or Loss from Business and Professions
- CHAPTER 4. The Treatment of Losses
- CHAPTER 5. Tax Liability on Unincorporated Business and Professions
- APPENDIXES
- INDEX