Business and Professional Income Under the Personal Income Tax /

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The author is concerned here with the tax treatment of individuals' income from the sole proprietorships and partnerships in manufacturing, finance, trade, agriculture, and professional practice. Attention is paid to the changing relation between the income from sole proprietorship and partners...

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Détails bibliographiques
Auteur principal: Kahn, C. Harry (Charles Harry), 1921-
Format: Électronique eBook
Langue:Inglés
Publié: [Princeton, N.J.] : Princeton University Press, 1964.
Collection:Book collections on Project MUSE.
Sujets:
Impôt sur le revenu > États-Unis.
Revenu > États-Unis.
Ondernemers.
Inkomstenbelasting.
Income tax.
Income.
BUSINESS & ECONOMICS > General.
BUSINESS & ECONOMICS > Public Finance.
Income tax > United States.
Income > United States.
United States.
Electronic books.
Accès en ligne:Texto completo
Table des matières:
  • Frontmatter
  • Contents
  • Tables
  • Acknowledgments
  • Foreword / Fabricant, Solomon
  • CHAPTER 1. Introduction and Summary
  • CHAPTER 2. Sources and Coverage of Business and Professional Income on Tax Returns
  • CHAPTER 3. Size and Pattern of Income on Returns with Profit or Loss from Business and Professions
  • CHAPTER 4. The Treatment of Losses
  • CHAPTER 5. Tax Liability on Unincorporated Business and Professions
  • APPENDIXES
  • INDEX

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