SEC administrative policy re: balance-sheet treatment of deferred income-tax credits. - United States. (A. Andersen, 1961)
"The two volumes...consist of (1) a brief factual resume with no editorial comment, (2) the pertinent commission releases, (3) the written views and comments filed with the commission by accountants...and others, and (4) the record of the public hearing including exhibits filed."
Keywords: Tax credits / United States. / http://id.loc.gov/authorities/subjects/sh2008112544; Income tax / United States / Accounting. / http://id.loc.gov/authorities/subjects/sh2008123163