Home > Journals > Michigan Law Review > MLR > Volume 17 > Issue 3 (1919)
Abstract
With a tax law on the statute books that fixes a moderate flat rate of taxation on business income, no question of invested capital need be considered. The income tax laws of 1913 and 1916 and the flat rate or normal tax section of the 1917 law and the proposed 1918 law bear out this statement.
Recommended Citation
Frederick M. Thulin,
Domestic Corporate Tangible and Intangible Invested Capital,
17
Mich. L. Rev.
216
(1919).
Available at:
https://repository.law.umich.edu/mlr/vol17/iss3/3
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