Law Commons^™

Lectures On Atomic Energy Industrial And Legal Problems, University Of Michigan Law School

Summer Institute on International and Comparative Law

Since 1948 the University of Michigan Law School has, as a part of its program of public service, sponsored a series of Summer Institutes, intended to provide a medium for high-level discussions of important problems in areas of public concern. The Institutes held in previous years are as follows:

• The First Summer Institute, July 15-23, 1948, "Current Problems in International Law"
• The Second Summer Institute, August 5-21, 1949, "Legal Problems of World Trade"
• The Third Summer Institute, June 26-July 1, 1950, "The Law and Labor-Management Relations"
• The Fourth Summer Institute, June 25-28, 1951, "Taxation of Business Enterprise"

The Fifth Summer …

Lectures On Taxation Of Business Enterprise, University Of Michigan Law School

Summer Institute on International and Comparative Law

The problems relating to the taxation of business enterprise cover a wide area. Economic considerations and policy problems, always present and always important, assume added significance in a crisis period marked by high budgets and the need for increased revenues. The interpretation and application of the tax laws, notably the federal income tax statutes, create problems as numerous as they are difficult and complex. Here is an area of interest that challenges the attention and interest of legislators, economists, lawyers, accountants, corporate executives and public administrators.

In its choice of the general theme for the 1951 Summer Institute and in …