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Bibliographic Record Display

• Title:The origins of the American income tax : the Revenue Act of 1894 and its aftermath / Richard J. Joseph.
  
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• Author/Creator:Joseph, Richard J.
  
• Published/Created:Syracuse, N.Y. : Syracuse University Press, 2004.
  

• Holdings

  Holdings Record Display

  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: KF6369 .J67 2004 (LC)
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:Income tax--Law and legislation--United States--History.
  
• Edition:1st ed.
  
• Description:xv, 205 p. : ill. ; 24 cm.
  
• Notes:Includes bibliographical references (pages 195-200) and index.
  
• ISBN:0815630212 (alk. paper)
  
• Contents:Prologue : history and the income tax
  1. nation in transition
  2. impetus to change
  3. legislative process
  4. What is a "corporation"?
  5. rationale
  6. Pollock
  Epilogue : the vitality of ideas
  App. A. Income tax provisions : Act of August 28, 1894
  App. B. Pollock v. Farmers' Loan & Trust Company : 158 U.S. 601 (May 20, 1895)
  App. C. Internal Revenue Form 365 : Taxpayer's Return for Assessment of Income Tax for 1894
  App. D. Internal Revenue Form 366 : annual return of net profits or income of a corporation.