Title The Taxation Of Corporate Surplus Accumulations
Author Prepared by the Investment Subcommittee for the Joined Committee on the Economic Report
Publisher US Government Printing Office
Year 1952
Description Study that covers the application and effect, real and feared, of section 102 of the Internal Revenue Code dealing with the unreasonable accumulation of corporate profits. It includes original data provided to the committee by the Treasury Department and replies to a committee questionnaire