Seidman, J[acob] S. Seidman's Legislative History of Federal Income and Excess Profits Tax Laws 1953-1939. New York: Prentice-Hall, Inc., 1954. Two volumes, 1, 884 pp. Reprinted 2003 by The Lawbook Exchange, Ltd. LCCN 2002041364. ISBN 1-58477-335-9. Cloth. $350. * Covering the years 1939-1954 in inverse chronology, a collection of the texts of United States congressional committee reports, Congressional Records, reports of hearings, and laws passed or rejected, relating to all of the income tax provisions of the Revenue Acts that are of interpretive significance, this legislative history will be of interest to those arguing or ruling on tax cases. A continuation of Seidman's Legislative History of Federal Income Tax Laws 1938-1861, (also published by The Lawbook Exchange, Ltd.) with the addition of extensive material relating to excess profit tax laws.The operation of the short-sale device in the stock market may be illustrated by the following examples: Example 1. a On January 1 the taxpayer buys 100 shares of stock at $10 per share for a total of $1, 000. Five months later, on June 1 , anbsp;...
|Title||:||Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939|
|Author||:||Jacob Stewart Seidman|
|Publisher||:||The Lawbook Exchange, Ltd. - 2003-01-01|