Introduction, 460. — Birth registration introduced after 1850 but generally unsuccessful in the United States, 460. — Census and registration returns in New York, 465. — Birth registration in Indiana, 470. — Census and birth registration returns in Michigan, 472. — Conclusions, 482.

Nature of the problem, 309; of the data, 314. — Evidence as to geographical mobility of labor, 316. — Duration of unemployment: before first job, 324; time on first job, 329; time lost during period of survey, 329; unemployed at end of survey, 332: — Quality of jobs obtained, 334. — Change in annual income, 339. — The dismissal wage: purpose, 342; utilization, 343; adequacy, 345.

Journal Article Sombart's Die Drei Nationalökonomien Get access J. M. Clark J. M. Clark Columbia University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 45, Issue 3, May 1931, Pages 517–521, https://doi.org/10.2307/1883902 Published: 01 May 1931

The various revenue acts of the United States have neither included nor excluded charitable and similar contributions by corporations as deductible items. The Commissioner and the courts have ruled that they are not deductible. But the laws have made the ordinary and necessary of conducting a business, deductible, and among these expenses the Commissioner, the courts, and the Board of Tax Appeals have included certain contributions by corporations that appeared to have been made with the expectation that direct and immediate benefits would accrue to the corporations as a result of the contributions. Contributions are made by business men either from motives of philanthropy or because they believe that certain benefits will accrue there from to their business. In the case of the individual contributor, both types of contributions should be allowed as deductions. In the case of the corporation, the second type should properly be allowed in practically all cases, in as much as the judgment of the corporation's officials as to the benefits likely to be secured is presumed to be as reliable as that of the Commissioner or his agents.

Reviews the book "Credits and Collections in Theory and Practice," by Theodore Beckman.

Reviews the book "The Menace of Overproduction," by Scoville Hamlin.

Reviews the book "Hard Times. The Way in and the Way Out," by Richard T. Ely.

Reviews the book "Hard Times. The Way in and the Way Out," by Richard T. Ely.

Reviews the book "University and College Accounting," by Lloyd Morey.