Introductory pages. (p. -15 - -1) (bibliographic info) (download)

Acknowledgements. (bibliographic info) (download)

1. Foreword to "Business and Professional Income Under the Personal Income Tax": Solomon Fabricant (p. 1 - 2) (bibliographic info) (download)

Introduction and Summary. (p. 3 - 15) (bibliographic info) (download)

2. Sources and Coverage of Business and Professional Income on Tax Returns. (p. 16 - 51) (bibliographic info) (download)

3. Size and Pattern of Income on Returns with Profit or Loss From Business and Professions. (p. 52 - 84) (bibliographic info) (download)

4. The Treatment of Losses. (p. 85 - 97) (bibliographic info) (download)

5. Tax Liability on Unincorporated Business and Professions. (p. 98 - 129) (bibliographic info) (download)

6. Appendixes to "Business and Professional Income Under the Personal Income Tax". (p. 130 - 190) (bibliographic info) (download)