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

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

作者： Lawrence Zelenak
出版商： Cambridge University Press
ISBN: 9781108421508
出版时间 January 2018
规格： Hardback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

￥1,222.00

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细

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.
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?

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥517.94

￥502.40 Save ￥15.54 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,420.66


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,297.20

￥1,258.28 Save ￥38.92 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,290.00

￥3,191.30 Save ￥98.70 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,410.00

￥1,367.70 Save ￥42.30 (3%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,365.20

￥3,264.24 Save ￥100.96 (3%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,143.20

￥2,078.90 Save ￥64.30 (3%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,136.00

￥4,011.92 Save ￥124.08 (3%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,955.20

￥1,896.54 Save ￥58.66 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,410.00

￥1,367.70 Save ￥42.30 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,880.00

￥1,823.60 Save ￥56.40 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,692.00

￥1,641.24 Save ￥50.76 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,692.00

￥1,641.24 Save ￥50.76 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,350.00

￥2,279.50 Save ￥70.50 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥3,006.12

￥2,915.94 Save ￥90.18 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,672.42

￥2,592.25 Save ￥80.17 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥462.48

￥448.61 Save ￥13.87 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,880.00

￥1,823.60 Save ￥56.40 (3%)


Brooke's Notary Hong Kong, 3rd Edition: List Price: ￥1,598.00

￥1,550.06 Save ￥47.94 (3%)


Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition: List Price: ￥1,974.00

￥1,914.78 Save ￥59.22 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

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

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

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

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title