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- Title
THE ACCELERATION OF CORPORATE INCOME TAX PAYMENTS.
- Authors
RONK, SALLY S.
- Abstract
The article focuses on the acceleration of corporate income tax payments. The purpose of this research is to the provisions of the tax laws, discuss their effects upon corporate working capital, consider the impact of tax acceleration upon corporate financing rules, and inquire into the contribution of tax payments to the bank loan expansion in March of 1956. The author believes that the result will be the acceleration of corporate income tax payments will cause inroads upon working capital and that this will make offsetting increases in bank loans, security issues, or additions to net working capital from profits, or probably a combination of all three.
- Subjects
UNITED States; CORPORATE taxes; INCOME tax laws; TAX laws; TAX expenditures; WORKING capital; TAXATION
- Publication
Journal of Finance (Wiley-Blackwell), 1956, Vol 11, Issue 4, p474
- ISSN
0022-1082
- Publication type
Article
- DOI
10.1111/j.1540-6261.1956.tb04087.x