Details

Subject(s)

• Income tax—United States [Browse]

Related name

• Seligman, Edwin R. A. (Edwin Robert Anderson), 1861-1939 [Browse]

Series

• Making of Modern Law: Legal Treatises, 1800-1926: American Law. [More in this series]
• Columbia University lectures. [More in this series]
• The Making of Modern Law: Legal Treatises, 1800-1926: American Law
• Columbia university lectures

Notes

• Includes index.
• Reproduction of original from Minnesota University Law Library.

Bibliographic references

Includes bibliographical references.

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.

Show 8 more Contents items

Other title(s)

federal income tax

OCLC

60738506

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