Deduction for book publication permitted for publishers, including student textbooks; printing-only activity is ineligible unless also publishing. Under section 80-QQ a deduction is available for profits from the business of printing and publication of books or from publication of books alone; printers who do not also publish are ineligible. The term 'books' excludes newspapers, journals, magazines, diaries, brochures, tracts, pamphlets and similar publications. Administrative direction instructs officers not to deny the deduction to publishers of books intended for student use, except where items are expressly excluded.