Coverart for item
The Resource Figuring out the tax : Congress, Treasury, and the design of the early modern income tax, Lawrence Zelenak

Figuring out the tax : Congress, Treasury, and the design of the early modern income tax, Lawrence Zelenak

Label
Figuring out the tax : Congress, Treasury, and the design of the early modern income tax
Title
Figuring out the tax
Title remainder
Congress, Treasury, and the design of the early modern income tax
Statement of responsibility
Lawrence Zelenak
Creator
Author
Subject
Genre
Language
eng
Summary
"Figuring Out the Tax recounts the forgotten early development of the federal income tax in the US, resulting from the interplay between Congress and the Treasury Department in the decades following the enactment of the tax in 1913. It covers a wide range of topics including the income tax treatments of marriage, capital losses, charitable contributions and homeownership, as well as the rise, demise and resurrection of income tax withholding. Lawrence Zelenak deftly illustrates how the income tax achieved its current form through a range of stories which are new to tax history scholarship and involve some remarkable personalities and surprising plot twists. Although of particular interest to tax academics and professionals, this book will also serve as a useful introduction to the development of income tax for undergraduate students and law students"--
Member of
Assigning source
Provided by publisher
Cataloging source
DLC
http://library.link/vocab/creatorName
Zelenak, Lawrence
Index
index present
Literary form
non fiction
Nature of contents
bibliography
Series statement
Cambridge tax law series
http://library.link/vocab/subjectName
  • Income tax
  • Income tax
  • United States
Label
Figuring out the tax : Congress, Treasury, and the design of the early modern income tax, Lawrence Zelenak
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references (pages 291-295) and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • "Blowing a kiss" at earned income
  • "Answers to inquirers"
  • Is there a moral to the story?
  • Cordell Hull writes the income tax
  • The birth, death, and resurrection of income-tax withholding
  • How the income tax became tax-inclusive
  • The tax-free step-up in basis at death and the charitable deduction for unrealized appreciation : the early mistakes
  • The tax-free step-up in basis at death and the charitable deduction for unrealized appreciation : the failed reforms
  • Capital losses in the early income tax
  • A troubled relationship from the start : marriage and the income tax
  • The early income tax and the imputed rental income of homeowners
Dimensions
24 cm.
Extent
ix, 306 pages
Isbn
9781108421508
Lccn
2017042284
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Note
GOBI Library Solutions from EBSCO
System control number
(OCoLC)1000127403
Label
Figuring out the tax : Congress, Treasury, and the design of the early modern income tax, Lawrence Zelenak
Publication
Copyright
Bibliography note
Includes bibliographical references (pages 291-295) and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • "Blowing a kiss" at earned income
  • "Answers to inquirers"
  • Is there a moral to the story?
  • Cordell Hull writes the income tax
  • The birth, death, and resurrection of income-tax withholding
  • How the income tax became tax-inclusive
  • The tax-free step-up in basis at death and the charitable deduction for unrealized appreciation : the early mistakes
  • The tax-free step-up in basis at death and the charitable deduction for unrealized appreciation : the failed reforms
  • Capital losses in the early income tax
  • A troubled relationship from the start : marriage and the income tax
  • The early income tax and the imputed rental income of homeowners
Dimensions
24 cm.
Extent
ix, 306 pages
Isbn
9781108421508
Lccn
2017042284
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Note
GOBI Library Solutions from EBSCO
System control number
(OCoLC)1000127403

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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