Business and Professional Income Under the Personal Income Tax

Business and Professional Income Under the Personal Income Tax Synopsis

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 partnership and the total income of owners. Appendixes contain explanations of figures and concepts.

Originally published in 1964.

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