The federal income tax : a series of lectures delivered at Columbia University in December, 1920 / by Robert Murray Haig ... [and others] ; edited by Robert Murray Haig ; with an introduction by Edwin R. A. Seligman.

Format:

• Book

Author/Creator:

• Haig, Robert Murray, 1887-1953.

Contributor:

• Seligman, Edwin R. A. (Edwin Robert Anderson), 1861-1939.

Series:

• Columbia University lectures
• Making of modern law

Language:

English

Subjects (All):

• Income tax--United States.
• Income tax.
• United States.

Physical Description:

1 online resource (xii, 271 pages) ; 24 cm.

Other Title:

Columbia income tax lectures

Place of Publication:

New York : Columbia University Press, 1921.

System Details:

• Mode of access: World Wide Web.
• text file

Contents:

• The problem in general / E.R.A. Seligman
• The concept of income, economic and legal aspects / R.M. Haig
• When is income realized? / T.S. Adams
• Constitutional aspects of federal income taxation / T.R. Powell
• The legal force and effect of Treasury interpretation / F.T. Field
• Reorganizations and the closed transaction / R.H. Montgomery
• Loss as a factor in the determination of income / G.E. Holmes
• Inventories / A.A. Ballantine
• Consolidated returns / W.A. Staub
• The taxation of income from natural resources / R.V. Norris
• Relief provisions and Treasury procedure on appeals / P.S. Talbert

Notes:

• Includes bibliographical references.
• Includes index
• Reproduction of original from Minnesota University Law Library
• Electronic reproduction. Farmington Hills, Mich. : Thomson Gale, 2004. Available via the World Wide Web. Access limited by licensing agreements. s2004 miunns

Access Restriction:

Restricted for use by site license.