EXCESS PROFITS AND OTHER FEDERAL TAXES ON CORP. 1941-42

• Hardback book by Robert H. Montgomery, LL.D., C.P.A.
• Over 710 pages
• Copyright, 1941, by ROBERT H. MONTGOMERY

Contents include:

" Part I - Corporations in General

Chapter 1. Computation of Normal Tax and Surtax
Chapter 2. Organizations Which are Taxed as Corporations
Chapter 3. Exempt Corporations

Part II - The Excess Profits Tax

Chapter 4. Computation of Excess Profits Tax
Chapter 5. The Average Income Method
Chapter 6. The Invested Capital Method
Chapter 7. The Relief Provisions
Chapter 8. Corporations Subject to Special Treatment
Chapter 9. Income Credit Under Supplement A - Mergers, Consolidations and Liquidations
Chapter 10. Highest Bracket Amount Under Supplement B - Intercompany Exchanges
Chapter 11. Consolidated Returns - Returns and Administrative Provisions - Income Method
Chapter 12. Consolidated Returns - Invested Capital Method - Basis and Recognition of Gain or Loss

Part III - Taxes on Undistributed Profits

Chapter 13. Dividends Paid Credit - Basic Surtax Credit
Chapter 14. Corporations Improperly Accumulating Surplus
Chapter 15. Personal Holding Companies and Foreign Personal Holding Companies
Chapter 16. Mutual Investment Companies
Chapter 17. Personal Service Corporations

Part IV - Taxes Based Upon Declared Value of Capital Stock

Chapter 18. Capital Stock Tax and Declared Value Excess-Profits Tax

Part V - Amortization

Chapter 19. Amortization of Emergency Facilities

Appendix

Deductions for Taxes

Indexes

Table of Law Sections
Regulations
Treasury Department Rulings
Decisions of U.S. Board of Tax Appeals and Courts
General Index "

The book is in good condition.
The cover has some normal edgewear plus some black stains on the back (looks like ink or paint??).
The side edges of the pages look dirty from the side view.
No torn or ripped pages.
There is some pencil writing on the first page and on the inside front cover.

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