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This document summarizes a 1954 appellate court case regarding the proper calculation of excess profits taxes and interest on deficiencies for corporations in 1942 and 1943. The taxpayers argued they could accept a higher tax to receive a larger postwar refund, but the court disagreed, finding the plain language of the statute did not support this interpretation. Regarding interest, the court found the excess profits tax was a separate tax from the corporate income tax, so interest was properly assessed on

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Scribd Government Docs

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