New York : Practising Law Institute and American Bar Association Section of Taxation, 1943-1945
Publication Dates
Began with Ser. 1, no. 1 (Nov. 6, 1943)
Physical Details
21-30 cm
OCLC
ocm04427700
Weekly, 1943-Jan. 1944; quarterly, fall 1944-1945.
Editor: E.N. Griswold.
1. Introduction to the income tax / Lionel J. Freeman. Items of gross income / Arad Riggs -- 2. Deductions from gross income / Morton Pepper -- 3. Exemptions and credits of individuals / John F. Dooling. Accounting methods / Earl B. Breeding. Capital gains and losses / Richard G. Moser -- 6. Corporations / John H. Alexander -- 8. Estate taxes / David Oppenheim -- 9. The gift tax / George Craven -- 10. Excess profits tax / Alger B. Chapman -- 11. Recognition of gain or loss on sales and exchanges and problems of basis / Kenneth W. Moroney -- 12. Tax practice & procedure / Howe P. Cochran -- Index