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1 Buel W. Patch, Federal Taxation of Corporations i (1935)

handle is hein.tera/fltnocn0001 and id is 1 raw text is: EDITORIAL RESEARCH REPORTS FEDERAL TAXATION OF CORPORATIONS By BuEL W. PATCH PAGE THE BUDGET, THE BONUS, AND NEW FEDERAL TAXES ................ 87 Taxation of Public Utility Holding Companies ................ 87 Recommendations of Federal Trade Commission .............. 88 Supreme Court on Discriminatory Business Taxes ............. 88 CORPORATION PROFITS AS SOURCE OF ADDED REVENUE ................ 90 Growth of Corporation Income and Net Profits................. . 91 Individual vs. Corporation Tax-Rate Increases ................ 91 FEDERAL TAXATION OF CORPORATE INCOME, 1909-1934 ................ . 92 Pre-War and War-Time Taxes on Corporate Income............ 92 Present Excess-Profits and Capital-Stock Taxes ................ 93 Consolidated Returns and Surplus Accumulations.............. 94 Discriminatory Effects of High Corporation Tax ............. 97 Proposals for Graduated Corporation Income Tax ............. 98 STATE AND FOREIGN GRADUATED CORPORATION TAXES ................. 99 Growing Taxation of Corporate Income by States ............. 99 Rates of Progressive Income Taxes in Six States ....... 100 Graduated Corporation Taxes in Foreign Countries........ . 100 (February 1, 1935) VOLUME I, 1935 NUMBER 5 Copyright, 1935, Editorial Research Reports 1503 Twenty-first Street, N. W. Washington