TAXATION Orcutt, B. S. Overturn Sales Tax on Commodities. JOURNAL OF ACCOUNTANCY, May, 1921, p. 349-56. TAXATION, CANADA Income and excess profits Business Profits War Tax; 1920, the Income War Tax Act Amended; Income Tax Rates. CANADIAN CHARTERED ACCOUNTANT, April, 1921, p. 265-73. TAXATION, GREAT BRITAIN Revenue Bill. ACCOUNTANT, April 16, 23, 1921, p. 459-67, 482-7, 513.20. Graves, Mark. Amendments of New York Income-tax Law. JOURNAL OF TAXATION, UNITED STATES Moeran, Edward H. Summary of Tax Exemptions-Liberty Bonds and Victory Notes. JOURNAL OF ACCOUNTANCY, Feb., 1921, p. 121-3. Income and excess profits Addington, Keene H. Invested Capital from a Legal Standpoint as Applied to Excess and War Profits Taxation. JOURNAL OF ACCOUNTANCY, Feb., 1921, p. 110-20. Rossmoore, E. E. Federal Corporate Income Taxes. New York, Dodd, Mead & Co., 1921. 338 p. $7.50. United States Treasury Department. Regulations 45 (1920 edition) Relating to the Income Tax and War Tax Profits and Excess Profits Tax under the Revenue Act of 1918, Promulgated January 28, 1921. Washington, Government Printing Office, 1921. 342 p. TAXES Van Oss, A. Computations of Commissions and Federal Taxes where Commissions are Based upon Profits after Deducting Taxes. JOURNAL OF ACCOUNTANCY, Jan., 1921, p. 1-20. TEXTILES Szepesi, E. Accurate Costs Without Red Tape. TEXTILE WORLD, April 9, 1921, p. 2421. VALUATION Brown, J. S. Appraisal Principles Applied to Industrial Properties. MECHANICAL ENGINEERING, March, 1921, p. 208-9. Discussion. M. G. Farrell, April, 1921, p. 276-7. Court Decision that Pre-War Price Levels Are Not Applicable in Present Appraisals. ENGINEERING AND CONTRACTING, March 16, 1921, p. 246-7. |