Timothy Nuccio

University of Iowa College of Law

JD Candidate, May 2013

Melrose and Byington

Iowa City, IA 52242

United States

University of Iowa Tippie College of Business

Graduate Teaching Assistant

108 Pappajohn Building

Iowa City, IA 52242

United States

SCHOLARLY PAPERS

1

DOWNLOADS

68

CITATIONS

0

Scholarly Papers (1)

1.

Substance over Form: Creditability of the 1997 U.K. Windfall Tax as an Excess Profits Tax Under I.R.C. § 901

Transnational Law & Contemporary Problems, 2013
Number of pages: 29 Posted: 30 Nov 2012 Last Revised: 20 May 2013
Timothy Nuccio
University of Iowa College of Law
Downloads 57 (268,360)

Abstract:

Internal revenue code, 901, § 901, war profits, excess profits, income tax, IRS, PPL, Entergy, Commissioner, PPL v. CIR, Entergy v. CIR