The federal income tax : a series of lectures delivered at Columbia University in December, 1920 / by Robert Murray Haig ... [et al.] ; edited by Robert Murray Haig ; with an introduction by Edwin R. A. Seligman.
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Record details
Publication details:
New York : Columbia University Press, 1921.
Record id:
58794
Subject:
Income tax -- United States.
Contents:
The problem in general / E.R.A. Seligman
The concept of income, economic and legal aspects / R.M. Haig
When is income realized? / T.S. Adams
Constitutional aspects of federal income taxation / T.R. Powell
The legal force and effect of Treasury interpretation / F.T. Field
Reorganizations and the closed transaction / R.H. Montgomery
Loss as a factor in the determination of income / G.E. Holmes
Inventories / A.A. Ballantine
Consolidated returns / W.A. Staub
The taxation of income from natural resources / R.V. Norris
Relief provisions and Treasury procedure on appeals / P.S. Talbert.
Note:
Includes index.
Reproduction of original from Minnesota University Law Library.
Includes bibliographical references.
RLIN, CTRG99-B929
Electronic reproduction. Farmington Hills, Mich. : Thomson Gale, 2004. Available via the World Wide Web. Access limited by licensing agreements. s2004 miunns
Variant title:
Making of modern law online collection.
Phys. description:
xii, 271 p. : 24 cm