University of Minnesota Law School Scholarship Repository Minnesota Law Review 1944 The Revenue Act of 1943: A Quick View of Its Income and Excess Profits Tax Provisions of General Interest to Corporations Ralph R. Neuhoff Follow this and additional works at: https://scholarship.law.umn.edu/mlr Part of the Law Commons Recommended Citation Neuhoff, Ralph R., "The Revenue Act of 1943: A Quick View of Its Income and Excess Profits aT x Provisions of General Interest to Corporations" (1944). Minnesota Law Review. 2134. https://scholarship.law.umn.edu/mlr/2134 This Article is brought to you for free and open access by the University of Minnesota Law School. It has been accepted for inclusion in Minnesota Law Review collection by an authorized administrator of the Scholarship Repository. For more information, please contact
[email protected]. MINNESOTA LAW REVIEW Journal of the State Bar Assoczation, VOLUME 28 APRIL, 1944 No. 5 THE REVENUE ACT OF 1943 A QUICK VIEW OF ITS INCOME AND EXCESS PROFITS TAX PROVISIONS OF GENERAL INTEREST TO CORPORATIONS By RALPH R. NEUHOFF * The Revenue Act 1943,' is, in many parts, not informative. This is due to several reasons. It is not a comI~lete taxing statute in itself, but rather a series of amendments to the Internal Rev- enue Code and other acts of Congress, which require reference to the context to be understood. Moreover it suffers from the handi- caps of all of our current revenue legislation in that the para- mount need is to be definite. If in being definite the statute is so replete with cross references to other parts of the Code, which are made only by section numbers, as to be incomprehensible, that is too bad but still true.