The Federal Income Tax

The Federal Income Tax

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This was the first book to put the American federal income tax into its historical and political context. Acclaimed upon publication as a necessary supplement to the work of Seligman and Seidman, it is still an essential work. Erwin R. Griswald was among the first to recognize this book's value. In the Harvard Law Review he wrote q[t]here is very little in this book that will help a lawyer win a case...[y]et there is much of practical value, a clear picture of the forest which might otherwise escape the lawyer bent on dissecting the trees.q He predicted correctly that q[t]here is a mass of fact and comment that will make the book a standard work of reference for many a year to comeq (53:1218).... it be on a 50-50 basis, but as others interested in the estate tax did not agree with him he accepted the credit plan.45 Following ... and the time had come when he had to take a chance a€” the House had about reached the point of the closing vote. ... He wanted this part of the law made a separate measure so that it could apply to the first installment of the tax due March 15. ... 52 Cong. Rec. 65: 3354. 53 This controversy started the Couzens-Mellon aquot;feud.aquot; See below, Chaps. X and anbsp;...

Title:The Federal Income Tax
Author: Roy Gillispie Blakey, Gladys C. Blakey
Publisher:The Lawbook Exchange, Ltd. - 2006

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