Taxable and Business Income

Dan Throop Smith and J. Keith Butters

in NBER Books from National Bureau of Economic Research, Inc

Date: 1949
Note: AP PE ME CF
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Chapters in this book:

Introduction, Taxable and Business Income , pp 1-8

Dan Throop Smith and J. Keith Butters

Major Differences between Taxable and Business Income Concepts , pp 9-22

Dan Throop Smith and J. Keith Butters

Basis for Determining Gain or Loss and for Depreciation and Depletion , pp 23-52

Dan Throop Smith and J. Keith Butters

Depreciation and Depletion , pp 53-86

Dan Throop Smith and J. Keith Butters

Inventory Accounting , pp 87-103

Dan Throop Smith and J. Keith Butters

Bad Debts , pp 104-123

Dan Throop Smith and J. Keith Butters

Interest, Purchase and Retirement of Bonds, Bond Premium and Discount , pp 124-139

Dan Throop Smith and J. Keith Butters

Miscellaneous Divergences in Income Items , pp 140-152

Dan Throop Smith and J. Keith Butters

Miscellaneous Divergences in Deductions , pp 153-164

Dan Throop Smith and J. Keith Butters

Summary of Findings of Part Two , pp 165-174

Dan Throop Smith and J. Keith Butters

The Data , pp 175-213

Dan Throop Smith and J. Keith Butters

Techniques , pp 214-221

Dan Throop Smith and J. Keith Butters

Book Profit and Statutory Net Income , pp 222-258

Dan Throop Smith and J. Keith Butters

Sources of Divergences between Book Profit and Statutory Net Income , pp 259-337

Dan Throop Smith and J. Keith Butters

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