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

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New York : Cambridge University Press, 2018.

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Online ebook via EBSCO. Access restricted to current Rider University students, faculty, and staff.
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Edition	First edition.
Description	1 online resource.
	text file
Series	Cambridge tax law series
	Cambridge tax law series.
Summary	Looks at the early development of the federal income tax in the United States.
Contents	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?
Local Note	eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America
Subject	Income tax -- Law and legislation -- United States -- History -- 20th century.
	Income tax -- Law and legislation.
	United States.
	History.
Chronological Term	20th century
Subject	LAW -- Military.
Chronological Term	1900-1999
Genre/Form	History.
Other Form:	Print version: Zelenak, Lawrence. Figuring out the tax. First edition. New York : Cambridge University Press, 2018 9781108421508 1108421504 (DLC) 2017042284 (OCoLC)1000127403
ISBN	9781108377157 (electronic book)
	1108377157 (electronic book)
	9781108383806
	1108383807
	9781108421508
	1108421504

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

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