National Tax Journal, Հատոր 1

80th Congress accounting adjustment admissions tax allowed amount annual assessment assets average base period basis bonds budget burden capital gains capital gains tax Census cent changes ciation cities Commissioner Committee computed cost debt deduction depre depreciation dividends duction earnings economic effect eral estimates excess profits tax excise exemptions expenditures Federal tax firm fiscal funds gift tax gross higher highway housing included income tax increase industry Internal Revenue Internal Revenue Code inventory investment legislative less levy LIFO loss ment method million net income nomic Non-South non-southern North Carolina operating P.O. Box payments present problems property tax proposed provision public finance purposes reduced refund replacement result retirement sales tax South southern special tax substantial Table tax law tax liability tax rates tax system taxable income taxation taxpayer tion Treasury United users Virginia York