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Original Articles

Thor tax ruling after 5 years: Its effect on publishing and libraries

(Senior Assistant Librarian)
Pages 203-218 | Published online: 07 Aug 2014

References

  • Taxing Books to Extinction, The New York Times(September 7, 1980), Section 4p.18.
  • Levin, Martin. Testimony, U.S. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management GenerallyFamily Enterprise Estate and Gift Tax Equity Act and Miscellaneous Tax Bills, 96th Congress 2nd session, Washington, D.C.: GPO, 1980, p.438.
  • Schmidt, Karen A.. “‘Never Read Any Book That is Not a Year Old’: Thor Power Tool, The Publishing Industry, and Library Collections,” Technical Services Quarterly, 2 (Spring/Summer, 1985), 93–101.
  • This summary is based on the Supreme Court decision andZaritsky, Howard M.. Thor Power Tool v. Commissioner: An Examination of the Supreme Court’s Decision on Inventory Accounting and the I.R.S. Response, Washington, D.C: Congressional Research Service, 1980.
  • Levin, Martin. Testimony, U.S. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management GenerallyFamily Enterprise Estate and Gift Tax Equity Act and Miscellaneous Tax Bills, 96th Congress 2nd session, Washington, D.C.: GPO, 1980, 438.
  • Zaritsky,. Thor Power Tool v. Commissioner, pp. 8–9.
  • Albert, Leo. Testimony, U.S. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management GenerallyFamily Enterprise Estate and Gift Tax Equity Act and Miscellaneous Tax Bills, 96th Congress 2nd session, Washington, D.C.: GPO, 1980, p.388.
  • Martin, Levin. “The Marketing of Books—A National Priority for the Eighties,” Library Trends, 33 (Fall, 1984), 202–204. Martin, Levin. “The Marketing of Books—A National Priority for the Eighties,” Library Trends, 33 (Fall, 1984), 209–210.
  • Townsend, Hoopes. Testimony, U.S. Congress. Senate. Select Committee on Small Business. Subcommittee on Taxation, Financing, and InvestmentProcedural Difficulties Encountered by Smaller Business in Dealing with the IRS, 96th Congress, 2nd session, Washington, D.C.: GPO, July 31, August 19, 1980, p.130.
  • Cosexr, Lewis A. et al. Books: The Culture and Commerce of Publishing,, New York: Basic Books, 1982, p.33.
  • Hoekzema, Loren. “Repackaging Scholarly Books,” Scholarly Publishing, (April, 1984), 239.
  • Dahlin, Robert. “Learning to Live With Thor,” Publishers Weekly, 221 (March 5, 1982), 26–27.
  • Dan, Lacy.Letter to the author (July 15, 1985).
  • Shatzkin, Leonard. In Cold Type: Overcoming the Book Crisis, Boston: Houghton Mifflin, 1982, p.15.
  • Judith, Krug.(AAP-ALA). Letter to author (April 11, 1985); and Bryfonski, Dedria (AAP-RISD). Letter to author (April 4, 1985).
  • Calhoun, John and Bracken, James K.. “An Index of Publisher Quality for the Academic Librarian,” College and Research Libraries, 4 (May, 1983), 258.
  • Testimony, Albert. pp. 338–389.
  • Brandner, J.William. Testimony, U.S. Congress. Senate. Select Committee on Small Business. Subcommittee on Taxation, Financing, and Investment Procedural Difficulties Encountered by Smaller Business in Dealing with the IRS, 96th Congress, 2nd session, Washington, D.C: GPO, July 31, August 19, 1980, 141.
  • Shatzkin, Leonard. In Cold Type: Overcoming the Book Crisis, Boston: Houghton Mifflin, 1982, p.119.
  • Ultra Short-run Heats up as Suppliers Reach for Business [in Printing Scholarly Books],” Publishers Weekly 224 (November, 1983), 37.
  • “Ultra Short-run Heats up as Suppliers Reach for Business,” p. 37.
  • Shatzkin, Leonard. In Cold Type: Overcoming the Book Crisis, Boston: Houghton Mifflin, 1982, p. 22.
  • Confidentiality of the questionnaire precludes citing individuals or libraries responding..
  • Zimmer, Aline. Survey of University Librarians, New York: Gordon and Breach, 1985, p. 14. (Typewritten.).
  • In two letters to the author, small publishers wrote that there has been a renaissance of small presses in the 1980s rather than a demise..
  • Jeff, Blyskal. “Thor(n) in the Publishers’ Side,” Forbes, 127 (January 5, 1981), 225.
  • Richard, Green. “In Defense of Thor,” Forbes, 127 (February 16, 1981), 55.
  • U.S. Congress. Senate Senator Moynihan speaking for S.2086. “98th Congress, 1st session,” Congressional Record, (November 11, 1983), S16021..
  • U.S. Congress. Senate Senator Moynihan speaking for S.2086. “98th Congress, 1st session,” Congressional Record, (November 11, 1983), S16021..

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