Acronyms

EPT

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EPTEuropean Poker Tour
EPTÉducation Pour Tous
EPTEnglish Placement Test
EPTEasy Pool Tutor (billiards)
EPTExpedited Partner Therapy (US CDC)
EPTEarly Pregnancy Test
EPTÉcole Polytechnique de Tunisie (French: Polytechnic School of Tunisia)
EPTEdwin'S Power Tools
EPTExternal Properties Table
EPTExtended Page Table
EPTEncapsulated Postscript with Tiff
EPTEmbedded Points
EPTEdit Partition Table
EPTEl Paso, Texas (border patrol sector)
EPTEstudio de Precios de Transferencia (Spanish: Study of Transfer Prices; Guatemala)
EPTEnvironmental Policy and Technology (project)
EPTElectromagnetic Propagation
EPTEstrogen and Progestin Therapy (menopause relief)
EPTEphemeroptera, Plecoptera, and Trichoptera
EPTElectric Power Technologies (est.1982; Hudson, MA)
EPTExploration and Production Technology (various locations)
EPTElectronic Payment Terminal
EPTError Proof Test (over the counter pregnancy test product)
EPTExternal Proficiency Testing (laboratory quality control)
EPTEnvironmental Political Theory
EPTEvaluation Project Team (various organizations)
EPTEmpire of the Petal Throne (fantasy role-playing game)
EPTEthylene Propylene Terpolymer
EPTEngine and Powertrain (engineering)
EPTEctopic Pregnancy Trust (Uxbridge, UK
EPTEquipment Performance Tracking
EPTEarliest Possible Time
EPTExcess Profits Tax
EPTEnteric Pathogen Transport
EPTEastern Prevailing Time
EPTElectrical Plastic Tubing
EPTEn Plan Travesti (Spanish)
EPTEssential Portfolio Theory (investing)
EPTElectric Pulp Test (endodontics)
EPTEnterprise Profit Tax
EPTEmergency Procedures Training
EPTEgress Procedures Trainer
EPTEducational Philosophy and Theory
EPTEnterprise Process Team
EPTElectrical Product Team
EPTElectronic Power Transfer (construction)
EPTEngineering Process Team
EPTEstatus de Protección Temporal (Spanish)
EPTExperimental Prototype Test
EPTEnvironment Protection Toilet
EPTEvoked Potential Technologist
EPTEvolutionary Personality Theory
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References in periodicals archive
Justice Sotomayor suggested in PPL that the Court could have looked at the five companies that had different initial periods as outliers, thereby making it improper to reformulate the tax as an excess profits tax. See 133 S.
Tax law - U.K. windfall tax constitutes U.S. income tax under I.R.C. 901(b)(1) - PPL Corp. v. Commissioner
In so doing, it construed the tax as a 51.71% tax on profits above a threshold level, a result it described as "a classic excess profits tax." Furthermore, the Court expressly adopted a substance-over-form position.
The creditability of foreign taxes: form vs. substance
In May of 1945, the Joint Committee announced a "five point program" involving increased excess profits tax exemptions and provisions such as accelerated refund provisions for loss carrybacks and amortization deductions, "designed to improve the cash position of business." This was signed into law later that summer.
The rise and fall of post-world War II corporate tax reform
Finally, given his stochastic inclinations, Brandes is loath to censure the Representative from North Carolina and the Senator from Georgia who assured rejection of Roosevelt's excess profits tax. Although preferring to write about civil-military relations, rather than the military-industrial complex, he does appear to agree with Gabriel Kolko, who asserts that the sale of government-owned facilities as war surplus after World War II "represent[ed] a major permanent transfer of public capital to big-business hands."
Warhogs: A History of War Profits in America
Commissioner held that the surviving corporation in a merger could apply unused excess profits tax credits of the merged corporation against its post-merger income.(18) The case involved the statutory merger of a wholly owned subsidiary into its parent corporation.
State tax treatment of net operating loss carryovers in corporate acquisitions
Congress approved the first excess profits tax, to help pay for increased military spending.
1917: Business and industry; science; education; philosophy and religion
1.901-2(a)(1) combines the statutory terms, "income, war profits, and excess profits tax," into one concept: income tax.
When is a foreign tax creditable under sec. 901?
But it is not believed that the IMF is giving serious consideration to a tax on transactions and is now said to be looking at two central tax recommendations - the excess profits tax and a balance sheet tax that has been proposed by US President Barack Obama's administration and already implemented in Sweden.
pounds 100m boost for Virgin Money as it bids for 318 RBS branches; US billionaire backs Richard Branson's high street move
THE International Monetary Fund - IMF - is considering plans for an "excess profits tax"on banks worldwide to raise cash in the wake of the financial crisis.
Excess banks' profits in line for tax levy
By 1944, the excess profits tax rate had risen to 95 percent.
Annual conference remarks of Margaret Milner Richardson, Commissioner of Internal Revenue
It included revision of the tax laws--including modification or elimination of the excess profits tax to benefit corporations--and double taxation of dividends; shifting of the national debt to long-term bonds; and providing for a sliding scale interest rate based on demand.
1953: Business and industry; science; education; philosophy and religion
Excluded are the "war excess profits tax" (1917), "victory tax" (1942-1943), Social Security "self-employment tax" (starting with 1951), tax under the "income averaging" provisions (1964-1986) and under the farm income averaging provisions (starting with 1998), and the "recapture taxes" resulting from having to recompute and pay back certain tax credits in later years (starting with 1963), the "maximum tax" on "earned income" or on "personal service income" (1971-1981), the "minimum tax" on "tax preferences" (1970-1983), and the "alternative minimum tax" on "tax preferences" (starting with 1979).
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