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- W271809022 abstract "Arguments against the Tax Court's holding in Lastarmo, Inc. v. Commissioner review the equations for solving the percentage depletion deduction (PD) and dividends received deduction (DRD) interrelationship to determine whether a corporate taxpayer has had a net operating loss (NOL). The Tax Court sought to fill a perceived gap in Internal Revenue Service statutory framework which the author considers invalid because of the calculations used to prove NOL. His calculations show that none existed. 48 references. (DCK)" @default.
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- W271809022 date "1983-09-01" @default.
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- W271809022 title "Relationship of the percentage depletion allowance and the dividends received deduction: a disagreement with the tax court" @default.
- W271809022 hasPublicationYear "1983" @default.
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