Seidman's Legislative History of Federal Income Tax Laws, 1938-1861

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The Lawbook Exchange, Ltd., 2003 - Business & Economics - 1166 pages
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Seidman, J[acob] S. Seidman's Legislative History of Federal Income Tax Laws 1938-1861. New York: Prentice-Hall, Inc., [1938]. xviii, 1166 pp. Reprinted 2003 by The Lawbook Exchange, Ltd. ISBN 1-58477-336-7. Cloth. $225. * This legislative history of the course of federal income tax laws as they have proceeded through Congress will be useful to those arguing or ruling on tax cases. The work collects the texts of the committee reports and discussions on the floor of Congress relating to all of the income tax provisions of the Revenue Acts from 1861 to 1938 that are of interpretive significance. Material is arranged act by act in inverse chronology. "The principle contribution is that it gathers together in compact and organized form these essential materials, which are otherwise scattered through many volumes of the Congressional Record, committee reports, and elsewhere. Many of these reports, particularly in the case of the earlier acts, are either unavailable or are extremely difficult or expensive to obtain. [T]he work has been carefully and thoroughly done.": A. H. Kent, American Bar Association Journal 25:479 cited in Marke, A Catalogue of the law Collection at New York University (1953) 852. Seidman's Legislative History of Federal Income and Excess Profits Tax Laws 1953-1939 is a two volume continuation also published by The Lawbook Exchange, Ltd.
 

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Contents

I
1
II
155
III
206
IV
286
V
294
VI
416
VII
422
VIII
502
XV
983
XVI
1008
XVII
1016
XVIII
1025
XIX
1027
XX
1036
XXI
1042
XXII
1044

IX
577
X
674
XI
776
XII
892
XIII
939
XIV
953
XXIII
1048
XXIV
1049
XXV
1052
XXVII
1053
XXIX
1055
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