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1 Edward W. Higgins, Deductibility of the Intangible Expenditures of Business in Federal Income Taxation [i] (1945)

handle is hein.tera/debutax0001 and id is 1 raw text is: DEDUCTIBILITY OF THE INTANGIBLE EXPENDITURES
OF BUSINESS IN FEDERAL IFCOME TAXATION
With Particular Reference
to Research Expenditures
By
Edward W. Higgins
COMMITTEE ON POSTWAR TAX POLICY
January 10, 1945

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