The federal income tax a series of lectures delivered at Columbia University in December, 1920
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| Format: | eBook |
| Language: | English |
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New York
Columbia University Press
1921, 1921
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| Series: | Columbia university lectures
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| Online Access: | |
| Collection: | Making of Modern Law / Legal Treatises - Collection details see MPG.ReNa |
Table of 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