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- W52003791 abstract "The hastily written temporary regulations which the Internal Revenue Service (IRS) passed only two days after the Windfall Profit Tax became law are explained in terms of Congressional intent and the mechanisms for application and compliance. Implementation will involve only those who work with crude oil production and purchase taxes, but everyone who consumes petroleum products will feel the effects. It is hoped that many of the confusions of the temporary regulations will be eliminated in the final set and that the revisions will be available for the year-end tax preparation period. 102 references and footnotes. (DCK)" @default.
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- W52003791 date "1980-09-01" @default.
- W52003791 modified "2023-09-23" @default.
- W52003791 title "Temporary windfall profit tax regulations: much ado about nothing" @default.
- W52003791 hasPublicationYear "1980" @default.
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