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