The Federal Income Tax

Cover The Federal Income Tax
The Federal Income Tax
Thomas Sewall Adams
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The problem is general, by E. R. A. Seligman.--The concept of income; economic and legal aspects, by R. M. Haig--When is income realized? by T. S. Adams.--Constitutional aspects of federal income taxation, by T. R. Powell.--The legal force and effect of Treasury interpretation, by F. T. Field.--Reorganizations and the closed transaction, by R. H. Montgomery.--Loss as a factor in the determination of income, by G. E. Holmes--Inventories, by A. A. Ballantine.--Consolidated returns, by W. A. Staub.

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--The taxation of income from natural resources, by R. V. Norris.--Relief provisions and Treasury procedure on appeals, by P. S. Talbert

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