Excess Profits Tax Procedure, 1921: Including Federal Capital Stock (Excise) Tax (Classic Reprint) - Hardcover

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Excerpt from Excess Profits Tax Procedure, 1921: Including Federal Capital Stock (Excise) Tax

In the 1920 edition Of Excess Profits Tax Procedure I was optimistic enough to prophesy that the excess profits law might be abandoned in 1920, but Congress has had two good chances to repeal it without taking action, so that the situation in jan uary, 1921, is much the same as in January, 1920. I do think, however, that taxpayers who, for other than tax reasons, find it desirable to make changes in their organization can count with some confidence on the repeal of the law as of January 1, 1921. In any event, the chances in favor of repeal are greater than the chances Of its continuance.

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