Figuring Out the Tax: Congress, Treasury, and the Design of the Early Modern Income Tax

Law › Taxation

Figuring Out the Tax: Congress, Treasury, and the Design of the Early Modern Income Tax

By Lawrence Zelenak
Cambridge University Press January 2018

Specifications

ISBN-13
9781108421508
Publisher
Cambridge University Press
Publication
January 2018
Format
Hardback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

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.

Table of Contents

1. Introduction: Cordell Hull Writes the Income Tax
2. The Birth, Death, and Resurrection of Income Tax Withholding

Part I. Technical Problems Exposed by the High Tax Rates of World War I
3. How the Income Tax Became Tax-Inclusive

Part II. Early Mistakes and the Persistence of Error
4. The Tax-Free Step-Up in Basis at Death and the Charitable Deduction for Unrealized Appreciation: The Early Mistakes
5. The Tax-Free Step-Up in Basis at Death and the Charitable Deduction for Unrealized Appreciation: The Failed Reforms

Part III. Congress Muddles Through
6. Capital Losses in the Early Income Tax
7. A Troubled Relationship from the Start: Marriage and the Income Tax

Part IV. Congress Goes Its Own Way
8. The Early Income Tax and the Imputed Rental Income of Homeowners
9. "Blowing a Kiss" at Earned Income

Part V. Concluding Perspectives
10. "Answers to Inquirers"
11. Is There a Moral to the Story?
HKD 1,374.49 −3%
HKD 1,417.00

Inclusive of HK delivery

Ready to ship
Delivery Time: around 4-5 weeks
Extra 10 working days if shipping address outside Hong Kong
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

Recommended

You may also be interested in these books:

More titles from Law

View all
Religion, Equality and Employment in Europe: The Case for Reasonable Accommodation
Hart Publishing

Religion, Equality and Employment in Europe: The Case for Reasonable Accommodation

Katayoun Alidadi
HKD 630.37
Constitutional Symmetry: Judging in a Divided Republic
Cambridge University Press

Constitutional Symmetry: Judging in a Divided Republic

Zachary S. Price
HKD 377.33
Private International Law in Japan
Kluwer Law International

Private International Law in Japan

Jun Yokoyama
Chinese Law of Personality Rights II: Codification Experience
Routledge

Chinese Law of Personality Rights II: Codification Experience

Wang Liming; Shi Jiayou
HKD 2,168.79
China Arbitration Handbook
Sweet & Maxwell Hong Kong

China Arbitration Handbook

Dr Raymond H M Leung
HKD 2,177.65
Yearbook Commercial Arbitration Volume XXXV 2010
Kluwer Law International

Yearbook Commercial Arbitration Volume XXXV 2010

Albert Jan Van Den Berg
HKD 3,374.91