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1

Warner, James Cary. Accumulated earnings tax. Tax Management Inc., 2002.

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2

Okpe, Ikechukwu I. Petroleum profits tax in Nigeria. Joebest Books, 2003.

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3

House, Commerce Clearing, ed. The Tax on accumulated earnings. Commerce Clearing House, 1986.

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4

Beck, John. John Beck's amazing profits! s.n., 2002.

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5

Mamaleteo, Victorino C. Taxation of business profits under the Philippine Tax Code and Tax treaties. University of the Philippines Law Center, Institute of International Legal Studies, 2005.

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6

Walker, Betty Con. Casino clubs NSW: Profits, tax, sport and politics. Sydney University Press, 2009.

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7

Walker, Betty Con. Casino clubs NSW: Profits, tax, sport and politics. Sydney University Press, 2009.

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8

Ariwodọla, J. A. Companies taxation in Nigeria: Including petroleum profits tax. JAA Nigeria Limited, 1988.

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9

Bagwell, Laurie Simon. Conspicuous consumption, pure profits, and the luxury tax. National Bureau of Economic Research, 1992.

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10

(Elena), Shkrebela E., ред. Sovershenstvovanie naloga na pribylʹ v Rossiĭskoĭ Federat͡sii v srednesrochnoĭ perspektive. Izd-vo Instituta Gaĭdara, 2011.

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11

Hubbard, R. Glenn. Corporate payouts and the tax price of corporate retentions: Evidence from the undistributed profits tax of 1936-1938. National Bureau of Economic Research, 1989.

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12

Eggert, Wolfgang. Tax rate harmonization, renegotiation and asymmetric tax competition for profits with repeated interaction. CESifo, 2011.

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13

Walsh, Dennis R. Key legal & tax issues for North Carolina non-profits. Deborah and Dennis Walsh Foundation, 2006.

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14

Vietnam. Luật Thué̂ doanh thu, Thué̂ tiêu thụ đặc biệt, Thué̂ lợi tức. Pháp lý, 1990.

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15

Vietnam. Luật Thué̂ doanh thu. Pháp lý, 1990.

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16

Urzúa, Hugo Contreras. Declaraciones de rentas: Año tributario 1991 : texto actualizado de la Ley de impuesto a la renta, determinación de bases imponibles y cálculo del impuesto, determinación del F.U.T. y desarrollo de ejercicios prácticos. Editorial CEPET, 1991.

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17

Treasury, Great Britain. Taxation of the foreign profits of companies: A discussion document. HM Treasury, 2007.

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18

(Firm), Fraser Milner Casgrain, ed. Charities, non-profits and philanthropy under the Income Tax Act. CCH Canadian, 2006.

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19

Harris, Trevor S. The share price effects of dividend taxes and tax imputation credits. National Bureau of Economic Research, 1999.

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20

B, Coswell Maria, ed. The oil industry and windfall profits. Nova Science Publishers, 2009.

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21

Library of Congress. Congressional Research Service, ed. The windfall profits tax on crude oil: Should it be repealed? Library of Congress, Congressional Research Service, 1987.

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22

Library of Congress. Congressional Research Service, ed. The windfall profits tax on crude oil: Should it be repealed? Congressional Research Service, Library of Congress, 1986.

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23

Flotyńska, Anna. Besteuerung von Unternehmensgewinnen im Licht des Konzepts der konsumorientierten Einkommensteuer. Universitätsverlag Potsdam, 2011.

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24

Elschen, Rainer. Institutionale oder personale Besteuerung von Unternehmungsgewinnen? S + W Steuer- und Wirtschaftsverlag, 1989.

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25

Desai, Mihir A. The corporate profit base, tax sheltering activity, and the changing nature of employee compensation. National Bureau of Economic Research, 2002.

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26

Legge, C. Whorlow. Corporation profits tax under Part v. of the Finance act, 1920. Butterworth, 1988.

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27

Starchild, Adam. Using offshore havens for privacy and profits. Paladin Press, 1994.

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28

Canada, Royal Bank of, ed. Digest of the Business Profits War Tax Act, 1916, and Amendment Act, 1917, Canada. Herald Press and Advertising Agency, 1997.

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29

Guggenheim, Joseph. Tax credits for low income housing: Opportunities for developers, non-profits, and communities under permanent tax act provisions. 9th ed. Simon Publications, 1996.

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30

Porras, Joaquín Eduardo Dongoroz. El concepto de actividad lucrativa en el impuesto sobre actividades económicas de industria, comercio, servicios o de índole similar: (aproximación a la noción de rentas pasivas). Editorial Jurídica Venezolana, 2016.

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31

Calomiris, Charles W. Internal finance and investment: Evidence from the undistributed profits tax of 1936-1937. National Bureau of Economic Research, 1993.

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32

Service, United States Internal Revenue. Revenue procedure 86-7: Magnetic tape reporting for windfall profit tax information returns. 2nd ed. Dept. of the Treasury, Internal Revenue Service, 1986.

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33

United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation. Tax incentives to increase energy security: Hearing before the Subcommittee on Energy and Agricultural Taxation of the Committee on Finance, United States Senate, One hundredth Congress, first session on S. 200, S. 233, and S. 846, June 5, 1987. U.S. G.P.O., 1987.

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34

United States. Internal Revenue Service. Revenue procedure 86-7: Magnetic tape reporting for windfall profit tax information returns. 2nd ed. Dept. of the Treasury, Internal Revenue Service, 1986.

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35

United States. Internal Revenue Service. Revenue procedure 86-7: Magnetic tape reporting for windfall profit tax information returns. 2nd ed. Dept. of the Treasury, Internal Revenue Service, 1986.

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36

United States. Internal Revenue Service. Revenue procedure 86-7: Magnetic tape reporting for windfall profit tax information returns. 2nd ed. Dept. of the Treasury, Internal Revenue Service, 1986.

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37

United States. Internal Revenue Service. Revenue procedure 86-7: Magnetic tape reporting for windfall profit tax information returns. 2nd ed. Dept. of the Treasury, Internal Revenue Service, 1986.

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38

Guggenheim, Joseph. Tax credits for low income housing: Opportunities for developers, non-profits, and communities under the 1986 and Subsequent tax acts. 7th ed. Simon Publications, 1992.

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39

Diegelman, David. Hidden real estate profits in the new tax reforms: A guide to new profits for all real estate professionals, homeowners, investors & CPA's. Markgraf Publications Group, 1988.

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40

3010001437. Corporate Profits: Profits Before Tax, Profits Tax Liability, and Dividends. United States Government Printing, 1985.

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41

Corporate profits: Profits before tax, profits tax liability, and dividends. U.S. Dept. of Commerce, Bureau of Economic Analysis, 1985.

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42

TEP, Jon Golding ATT, Alan Dolton MA, and David Smailes FCA. Tax on Business Profits. Tolley Publishing Co Ltd, 1997.

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43

Tax on Business Profits. Bloomsbury Publishing Plc, 2007.

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44

Petroleum profits tax in Nigeria. Evans Bros. (Nigeria Publishers) Ltd., 1986.

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45

Smailes, David, Alan Dolton, and Jon Golding. Tolley's Tax on Business Profits. Tolley Publishing Co Ltd, 1999.

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46

Smailes, David, Alan Dolton, and Jon Golding. Tolley's Tax on Business Profits. Tolley Publishing Co Ltd, 1998.

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47

Digest of income tax cases, 1933 to 1985: Being a digest of cases alphabetically arranged under headings & sub-headings on income-tax, wealth-tax, gift-tax, business profits-tax, excess profits tax, expenditure tax & companies (profits) Surtax. 7th ed. Central Law Agency, 1986.

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48

Westhem, Andrew D., and Stewart J. Weissman. Tax-Smart Investing: Maximizing Your Client's Profits. Wiley & Sons, Incorporated, John, 2008.

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49

Holmes, George Edwin. Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax. Creative Media Partners, LLC, 2018.

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50

Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax. Creative Media Partners, LLC, 2023.

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