NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Taxable and Business Income

Dan Throop Smith and J. Keith Butters

Published in 1949 by UMI

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0367 pages
ISBN: 0-870-14118-X

Table of Contents

1. Front matter, Taxable and Business Income: Dan Throop Smith, J. Keith Butters (p. -30 - 0) (bibliographic info) (download)

2. Introduction to "Taxable and Business Income": Dan Throop Smith, J. Keith Butters (p. 1 - 8) (bibliographic info) (download)

3. Major Differences between Taxable and Business Income Concepts: Dan Throop Smith, J. Keith Butters (p. 9 - 22) (bibliographic info) (download)

4. Basis for Determining Gain or Loss and for Depreciation and Depletion: Dan Throop Smith, J. Keith Butters (p. 23 - 52) (bibliographic info) (download)

5. Depreciation and Depletion: Dan Throop Smith, J. Keith Butters (p. 53 - 86) (bibliographic info) (download)

6. Inventory Accounting: Dan Throop Smith, J. Keith Butters (p. 87 - 103) (bibliographic info) (download)

7. Bad Debts: Dan Throop Smith, J. Keith Butters (p. 104 - 123) (bibliographic info) (download)

8. Interest, Purchase and Retirement of Bonds, Bond Premium and Discount: Dan Throop Smith, J. Keith Butters (p. 124 - 139) (bibliographic info) (download)

9. Miscellaneous Divergences in Income Items: Dan Throop Smith, J. Keith Butters (p. 140 - 152) (bibliographic info) (download)

10. Miscellaneous Divergences in Deductions: Dan Throop Smith, J. Keith Butters (p. 153 - 164) (bibliographic info) (download)

11. Summary of Findings: Dan Throop Smith, J. Keith Butters (p. 165 - 174) (bibliographic info) (download)

12. The Data: Dan Throop Smith, J. Keith Butters (p. 175 - 213) (bibliographic info) (download)

13. Techniques: Dan Throop Smith, J. Keith Butters (p. 214 - 221) (bibliographic info) (download)

14. Book Profit and Statutory Net Income: Dan Throop Smith, J. Keith Butters (p. 222 - 258) (bibliographic info) (download)

15. Sources of Divergences between Book Profit and Statutory Net Income: Dan Throop Smith, J. Keith Butters (p. 259 - 337) (bibliographic info) (download)

 
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