Search
Now showing items 1-2 of 2
An analysis of the income averaging provision of the Tax Reform Act of 1969
(University of Missouri--Columbia, 1975)
"Objectives of the study: The principle objectives of this study are: (1) To trace the evolution of the income averaging law from its beginning, in 1939, to the present. (2) To explain the practical application of income ...
The investment horizon issue in user-owned organizations
(University of Missouri--Columbia, 2005)
This research addresses the issue of an investment constraint in user-owned agricultural organizations called the horizon problem. Scholars have suggested the restrictions on the transferability of residual claimant rights and the restricted...