An Index To The Official Reports Of Income Tax Cases 1907 Classic Reprint

Excerpt from An Index to the Official Reports of Income Tax Cases, 1907 IN this volume an attempt has been made to compile a comprehensive Index to the Reports of Income Tax Cases, with references not only to the points primarily decided in the Courts, but also to other points of importance to be found in the reported judgments and likely to be of interest to those engaged in the administration of Income Tax law. A word of warning is, however, necessary. This work is intended as an Index to the Income Tax, Cases, and not as a substitute for them. Few things are more misleading than the quotation of a single sentence without its context, and the functions of an index have been performed as soon as the user has found the reference to the passage of which he is in search. It will be noticed that certain dicta occurring in cases that have been overruled have been inserted in this Index. The reason for this is that a judgment may contain many sound propositions whose validity is not affected by the reversal of the decision in the case in which it is delivered, and this applies with even greater force to a dissenting judgment delivered in a case that has been overruled. All dicta quoted from cases overruled or doubted, or from dissenting judgments, have been indicated by distinguishing marks. Cases relating to Inhabited House Duty and to Corporation Duty have not been indexed, mainly on account of their relatively slight importance. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Excerpt from Standard Manual of the Income Tax, 1919 If, in the case of this same taxpayer, the income was divided as follows, the tax would be materially different: Assume that John Doe and his wife, living together, had a joint income of but of this amount, was his income and was his wife's income. The tax then would be as follows. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Excerpt from List of Recent References on the Income Tax New York, Continental insurance cc., 1920. 48 p. Summary published in Credit monthly, Dec. 1920, p. 15 - 16. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Seligman, Edwin R.A. The Income Tax: A Study of the History, Theory, and Practice of Income Taxation at Home and Abroad. Second Edition, Revised and Enlarged with a New Chapter. New York: The Macmillan Company, 1914. xi, 743 pp. Reprinted 2004 by The Lawbook Exchange, Ltd. LCCN 2003052763. ISBN 1-58477-385-5. Cloth. $140. * Reprint of second edition, which includes a new chapter on the income tax of 1913. Seligman [1861-1939], an eminent economist and authority on tax issues, argued that graduated income taxes distribute the burden of taxation with greater justice than other systems. This was a persuasive idea. "In fact, Professor Seligman's advocacy of the income tax in the various papers which were incorporated in [this book] was an important factor in educating the American public to the point where the passage of the Sixteenth Amendment and of the law of 1913 was possible": Columbia Law Review 15:292 cited in Marke, A Catalogue of the Law Collection at New York University (1953) 852. After he sets out the fundamental problem of the concept of income taxation, Seligman enhances his theoretical argument with a historical examination of income tax in Europe and the United States. In Part I he looks at the income tax in the middle ages, in England, Germany, France, Austria, Italy and Switzerland. In Part II he covers the history of the income tax in the United States from the New England colonies through the income tax of 1913, and includes discussion of the historical antecedents of the Direct Tax Clause, a description of the historical context of the Civil War income tax and the income tax in the Confederacy, and a consideration of the constitutionality of the income tax. With a useful index and a thorough bibliography.