书目详细信息
： Figuring out the tax :
书目信息 机读格式(MARC)
| ISBN： | 9781108421508 |
|---|---|
| ISBN： | 1108421504 |
| 编目源： | DLC DLC OCLCO OCLCF GUL YDX OCLCO UtOrBLW |
| 地理区域代码： | n-us--- |
| 个人名称： | Zelenak, Lawrence, |
| 题名： | Figuring out the tax : Congress, Treasury, and the design of the early modern income tax / Lawrence Zelenak. |
| 索书号： | D971.222/Z49E |
| 载体形态： | ix, 306 pages ; 24 cm |
| 书目附注： | Includes bibliographical references (pages 291-295) and index. |
| 格式化内容附注： | Machine generated contents note: 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? |