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The Columbia University Libraries reserve the right to refuse to accept a copying order if, in its judgement, fulfillment of the order would Involve violation of the copyright law. Author: Library of Congress Title: List of recent references on the income tax Place: Washington, D.C. Date: 1921 COLUMBIA UNIVERSITY LIBRARIES PRESERVATION DIVISION BIBLIOGRAPHIC MICROFORM TARGET <=^Ll-S IZM Y-S' MASTER NEGATIVE * ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD 490 AUn3 XT. S. Library of Congress. Division of bibliography. ... List of recent references on the ifiC(m,e tax, comp under the direction of Herman H. B. Meyer! cfiiefbiblioff-' rapher. Washington, Govt, print, off., 1921. 96 p. 25 J"-. ^.^H^fT-^'u ^^^ "'^ issued in 1907 ... 'Select list of works relating to taxation of inheritances and of incomes' ... and the list issued in 1911 siderable body of literature on excess profits taxation is included."- Pref. Henr?BeTnVrd?T^^- ^' §?"" ^^^^^^ *^-~«^^^- ^- ^eyer, Herman Library of Congress ^^^ Z881.U5 20-26015 Copy 7. %^ Z7164.T23U5 1921 [12, RESTRICTIONS ON USE: TECHNICAL MICROFORM DATA FILM SIZE: 33 t^ REDUCTION RATIO: Ij-^ IMAGE PLACEMENT: lAQjJ) IB IIB DATE FILMED: _C^~I^±~^ Y INITIALS: TRACKING # : AfSiy /)2.7^c/ FILMED BY PRESERVATION RESOURCES. BETHLEHEM, PA. Cai 4^ en Ul 3 z 3 z > m OD o ^ 0) O iS^o o m ^o Q-3 dm 0) O 5r ^ do'X 3 X 3 r- ^i (JII3 ^ ^s a>3 z < o ''vjO o ^3 IPQRST pqrstuv 890 S$ $ c o^x X < CX)M O X M **] to o o 3 3 \ ..«^ Is ox ^< OOM 8 fo fpl N) Ol O E z /^^. 01 cr s.> 3 I << JO o>x OOM KO O ■V f Jhiv <-> L • LIBRARY OF CONGRESS - -I ,,,^..,^oL OF BUSlNEb- LIST OF RECENT REFERENCES ON THE INCOME TAX COMPILED UNDER THE DIRECTION OF HERMAN H. B. MEYER CBI£F BIBUOGRAPBEA y 4-9 i^]:- 7 ^ WASHINGTON GOVERNMENT PRINTING OmCB 1921 ^ W\k^^ Cdniniita JBnitutiitp LIBRARY School of Business >t eas warn For sale by the Superintendent of Documents P-.,v<> 90 /-^nt-c Government Printing Office ^^^^^ ^^ ^^^^ i LIBRARY OF CONGRESS > ! » r ■\ } e - SCHOOL OF BUSINESS LIST OF RECENT REFERENCES ON THE « INCOME TAX K I H ' ">jj^ COMPILED UNDER THE DIRECTION OF HERMAN H. B. MEYER CHIEF BIBLIOGRAPHER WASHINGTON GOVERNMENT PRINTING OFFICE 1921 I «i r 1. G. caid, 20-26015 p>< TABLE OF CONTENTS Prefatory note 5 Income tax — General 7_io United States: Federal income tax — Books 11-31 Articles in periodicals 32-45 State income taxes 4&-^ Foreign countries: France 61-^ Germany 70-72 Great Britain 73-81 Colonies 82-83 Italy 84 Miscellaneous 85-86 Author index 87-91 Subject index 92-96 8 I i\ i ^^..' L PREFATORY NOTE The present list supplements the list issued in 1907, entitled "Select list of works relating to taxation of inheritances and of incomes," coinpiled under the direction of Appleton P. C. Griffin, now chief assistant librarian, at that time chief bibliographer, and the list issued in 1911, entitled ''Additional references relating to the taxation of incomes," compiled under the direction of the present chief^ bibliog- rapher. Actual experience with the income tax act of 1913*and the revenue acts of 1916, 1917, and 1918 has brought forth considerable comment and criticism embodying most valuable suggestions. A special eflPort has been made to include these in the present list, so that the list is in fact a working bibliography of recent income tax laws. The material is divided into three sections: General, United States, and Foreign. The section on the United States is in turn divided into Federal income tax and State income taxes. The foreign section is subdivided by countries. A complete author index and an analytical subject index are pro- vided. The latter will furnish a clue to writings upon the many and various questions which have come up for discussion in recent years. A considerable body of literature on excess-profits taxation is included in the list. H. H. B. Meyer Chief Bibliographer Herbert Putnam Librarian of Congress Washington^ D. C, January 11, 1921 \ *'j:A ^mf t m 1 " \ /. r, LIST OF RECENT REFERENCES ON THE INCOME TAX GENERAL 1 Adams, Thomas S. EflFect of income and inheritance taxes on the distribution of wealth. American economic review, Mar, 1915 y v, S, suppl: 234.-240. HBl.E26,v.5 2 BizzeU, WiUiam B. Judicial interpretation of political theory; a study in the relation of the courts to the American party system. New YorJc and London, G, P. Putnam's sons, 191 A, v, 273 v 21^^, ^ Theory of an income tax: p. 184-200. 1^9790 JK1641.B6 8 Bogrart, Bmest L. Direct and indirect costs of the great world war. New York [etc.] Oxford university press, 1919, vi p,, .2 I, lS]-338 p. 26'^'^. (Prdimin^iry economic studies of the vxir, ed. by Damd Kinley ... no, 24) At head of title: Carnegie endowment for international peace. Division of economics and history. See Index: Income tax: p. 335. Information relating to Great Britain; Canada; Australia; New Zealand; India; South Africa; France; Russia; Italy; United States; Japan; Greece; Germany and Austria-Hungary. See also Bibliography: p. 301-330 under Taxation under each country. ^^1^^ HC56.P7, no. 24 4 Brooks, Sydney. Aspects of the income tax. NoHh American review, Afr. 1913, v. 197: 542-555, AP2.N7,v.l97 6 Oox, H. Bertram. Origin and growth of income tax. Society of comparative legislation,. Journal, Apr, 1919^ 3d Ser., V. 1: 42-57. JA20.S7, 3d ser.v.l 6 Dietsel, Heinrich. Englische und Preiissische Steuerveranla- gung. Miinchen,Duncker und Hamhlot, 1919. 62 p. {Schriften der Vereinsfur SozioLpolUxk, Bd. 157. Th. 2) 8 LIBRARY OF CONGRESS .,-*> LIST OF RECENT REFERENCES ON THE INCOME TAX » 7 Edgeworth, P. Y. Methods of graduating taxes on income and capital. Economic journal^ Jutie, 1919, v, 29: 138-163. HB1.E3, V.29 8 Fillebrown, Charles B. Taxation. Chicago, A, C. McClurg db eo.y 1914. 5 p. l.y 163 p. 18<^^. [The national social science series , ed. hy F. L, McVey] Income tax: p. 85-101. 14-3936 HJ2306.F6 9 Gt. Brit. Foreign office. Keports from His Majesty's represent- atives abroad respecting graduated income taxes in for- eign states. London, H. M. Stationery off., hy Harrison and sons, 1913. 1 p. I., 196 p. 54«'». (.Miscellaneous, no. 9, 1913) Parliament. Papers by command. Cd. 7100. *' In continuation and amplification of Command paper 2587, of session 1905": p. [1]. " Introductory report " [by the fnland revenue department]: p [l]-28. " List of books, &c., consulted " [in preparation of Introduction and revision of reports]: p. 34. Keports from states in which Graduated Income Taxes exist: German Empire: Prussia, Saxony, Bavaria and Wurtemberg, Hesse and Baden, Minor German states; Austria; Hungary; Swiss Confederation; The Netherlands; Denmark; Sweden; Norway; Italy; Spain; United States of America: Oklahoma, Hawaii, and Wisconsin; Bulgaria; Greece. Reports from States in which no Graduated income tax exists: France; Russia; Belgium; Portugal; Roumania; Turkey; Egypt. 14-2255 HJ4629.Ge 1913 10 Herrmann, Friedrich K. Das Besitzsteuerproblem in Deutsch- land und in Frankreich in seiner heutigen Losung. Berlin, PtUtkammer cfc Milhlhrecht, 1912. vi, [2], IJfi p., 1 1, incl. tables. 22*^, 13-12302 HJ4126.a4H4 11 Kennan, Kossuth K. Comparative results of income tax- ation in various countries. {In National tax association. Proceedings, 1910. Columbus, 1911. p. 111-118.) Discussion: p. 119-138. NJ2240.N3 1010 12 Leroy-Beaulieu, Pierre. Les imp6ts et les revenus en France, en Angleterre et en Allemagne. Paris, A. Colin, 1914. viii, 68 p., 1 I, W^. 15-1055 HJ2661.Ii4 13 Moll, Bruno. Zur Geschichte der englischen und amerikanischen Vermogenssteuern. Munchen und Leipzig, Duncker <& Humblot, 1912. 2 p. L, 100 p. 24\^. 13-9311 HJ4113.M72 14 Plehn, Carl C. British and American income and excess profits taxes compared. New York, Continental insurance co., 1920. 48 p. Summary published in Credit monthly, Dec. 1920, p. 15-16. 15 Introduction to public finance. 4th ed. New York, The MacmiUan company, 1920. xix, 446 p. diagrs. 20^"^. Sec. 2. Personal income tax: p. 223-247; Sec. 3. The place of the tax in the system: p. 247-248; Sec. 4. Prussian income tax: p. 248-250; Sec. 5. British property and income tax: p. 250-262; Sec. 6. History of income taxes in United States: p. 262-287; Sec. 7. State income tax in the United States, p. 287-290. 20-17089 HJ146.P62 1020 16 Seligman, Edwin R. A. The income tax; a study of the history, theory, and practice of income taxation at home and abroad. 2d ed., rev. and enl., with a new chapter. New York, The MacmiUan company, 1914. xi, IJfi p. 22Y^. Bibliography: p. [705J-731. 14-9458 HJ4629.S4 1914 Reviewed in American economic review, Mar. 1915, v. 5, p. 114- 117. * HBl.£26,v.6 17 Recent tax reforms abroad. Political science quarterly. Mar. 1913, v. 28: 81-86. Hl.P8,v.28 18 Stounn, Rene. Syst^mes g^n^raux d'imp6ts. 3. ^d. rev. et mise au courant.. Paris, F. Alcan, 1912. 2 p. I., viii, 439 p. 23^. [Impdts sur le revenu dans les diff^rents pays]: p. 109-227. 12-24933 HJ2307.S8 1912 18a Tax in England and Germany compared. Review of the foreign press; The economic review, Oct. 1, 1920 V. 2:470. 19 U. S. Library of Congress. Division of bibliography. List of references on Excess profits taxation. Dec. 10, 1917. 9 p. Mimeographed. > I / >i 10 LIBRARY OF CONGRESS 20 TJ. S. Library of Congress. Legislative reference division. War taxation of incomes, excess profits, and luxuries in certain foreign countries. Printed for the use of the Committee on ways and means. Washington, Govt, print, off., 1918, 128 p. jf5«"». 18-18901 HJ4629.Tr6 21 Williams, Eric H. Graduated income taxes. Society of comparative legislation. Journal, July, 1914, n. s. v. 13: 4OO-4IO. JA29.S7 n.8.v.l3 '* UNITED STATES FEDERAL INCOME TAX BOOKS 22 Adams, Thomas S. The taxation of business. {In National tax association. Proceedings, 1917. New Haven, C<)nn., 1918. p. 185-194.) HJ2240.N3 1917 23 Advisory councU of real estate interests. Draft of bill for in- come tax. Rev. Feb. 10, 1919. 1919. 40 p. 24 Affelder, William M. An analysis of the Federal income tax law of 1916. New York, N. Y. 1^1917] vii, [9]-163 p. 23\"^, "An extract from "A study of the Federal income tax laws.'* — Author's note. 17-1652 HJ4662.A86 25 American bar association. Committee on taxation. Report of the Committee on taxation. (To be presented at the meeting of the American bar association, at Washington, D. C, October 20-22, 1914.) [ Washington U914] 26 p. 22<^. 18-7711 HJ4652.A85 26 [American committee on war finance, New York] Who shall pay for the war? [Netv York, 1917] IS numb. I., 1 I. 36\ x 20"^. 17-17003 HJ2379.A86 27 American paper and pulp association. Income tax ques- tionnaire committee. Primer relating to special forest industries questionnaire for the paper and pulp industry, form T-P, prepared by committee representing the industry appointed by American paper and pulp associa- tion (at request of Bureau of internal revenue). New York, 1920. 1 p. l, [20] p. fold. tab. 23"^. 20-10499 HJ4653.P3A5 28 Bankers trust company, New York. Ownership certificates, information at the source, payment at the source under the Federal revenue act. New York, Bankers trust company [*^1919] 53 p. lUus. (forms) 10 X 22'='^. 20-2125 HJ4653.C6B3 U I I r^,. 12 LIBRARY OF CONGRESS 29 Batdorf, John W. The end of strife; nature's laws applied to incomes. New York, Broadway publishing co, V'lOll] 155 m r) tab. 19Yrn^ ^ I \ F* 12-24881 HN64.B32 1911a 30 Bender's federal revenue law, 1916; the Revenue act of Septem- ber 8, 1916, with notes and commentaries; also, federal taxation in general. By the publisher's editorial staff. Albany, N. F., Matthew Bender cfe company, incorporated 1917. xi, 427 p. 23i'^. * ^^"^^^^ HJ2379.B35 31 Black, Henry Campbell. A treatise on federal taxes, including those unposed by the Revenue act of 1918 (enacted Feb- ruary, 1919) and other United States internal revenue acts now m force; with commentaries and explanations, references to the rulings and regulations of the Treasury department and pertinent decisions of the courts. 4th ed. Kansas aty. Mo., Vernon law boolc company, 1919 xxxi ^^^P' ^^i"*- HJ2379.B6 1919 Supplement to Black on federal taxes, January, 1920 containing decisions of the courts and regulations and rul- ings of the Treasury department on income taxes, excess profits taxes, and other taxes imposed by the United States revenue act of 1918, promulgated to Januarv 15 1920. * Kansas City, Mo., Vernon law boolc company, 1920 1 v I 157 p. 20^"^. ^' '' 19-4798 Rev. HJ2379.B6 1919 Suppl. 32 Brown brothers & co. The income tax on individuals. 2d ed New York, Philadelphia [etc.] Brown brothers <& co. [''1919] 63 p. incl. tables. dovMe diagr. 22^^. ^^^^^ HJ4662.B86 1919 33 Income tax on individuals, non-resident aliens, under act of Congress of the United States February 24th, 1919 New York, Philadelphia [etc.] Brown brothers db co. [<'1919] 61 p. incl. tables, double chart. 25^^. ^^^^^ HJ4663.N6B7 34 Certified audit company, Newark, N. J. Federal income tax tables, 1919; showmg the amount of tax payable for the year 1919 and thereafter, under revenue act of 1918. Newark, N. J., Certified audit company, n919. 12 p. 18^'^, ^^^^^ HJ4662.C4 '#W A K LIST OF RECENT REFERENCES ON THE INCOME TAX 13 35 Clabaugh, WiUiam. Income and profits taxes; a series of lectures . . . with questions; prepared in collaboration With George H. Newlove. New York, Association press, 1920. vi, 331 v 22<^ 20-19442 i -^ if* ^A, . ^^^^ HJ4662.C43 36 Coffield and Herdrich. Income and profits tax charts and formulas. Indianapolis [Mellett pnnting co.] 1919 7 I diaars 27 X 22'^'^. ' ^^ ' ^^ HJ4668.C47 37 Cohen^ Morris D. How to prepare your income tax report. JSMhrnUe, Tenn., Federal tax company ['1920] 16 v fflus (form.) 25"". "^^^''^ HJ4e62.C475 38 Collins, M. C. L. Interpretative notes : income and excess profits taxes. '^ Lexington, Ky., 1920. 76 p. foU. pi. 18^ 2^^^^^ ' HJ4652.C48 39 Commerce clearing house. Automatic accounting system- summary book, prepared to meet the requirements of any business; automatically determinas taxable net in- come, thoroughly analyzes cost, overhead, branch and departmental expenses. Chicago, New York, Commerce clearing house [^1918] [128] p. of forms. 30*^. ''-"^*' HF6636.C748 40 Commercial audit company, Austin, Tex. Income tax ques- tionnaire for individuals, joint stock companies, associa- tions and corporations. Austin, Tex., Commercial audit company, '1918. Ue\ v ??«» 18-11382 ir nj i IF-^^ ■ H7466S.C.6 41 Conlin John A. and others. Income and federal tax reports. 1918 ed. ^ '^'^*' HJa379.C7 42 Corporation trust company. The Corporation trust company's 1913-1921 mcome tax service. New York, The Corporation trust company, '1920 1 « 2 468, 101, 8, 469-473. 188 p. 261'^ ^" ' 21-270 * HJ4652.C6 1921 14 UBBABY OF CONGRESS 42a Corporation trust company. The Corporation trust coia. pany's 1921 war tax service, containing title m. — War- profite and excess-profits tax law, and other titles cov- ering special tax levies, including the capital stock tax on corporations law of the Revenue act of 1918 . . . and official ndings, regulations, etc., bearing thereon. New York, The Corporation trust company, ""1921, [832] p. 21-4W HJ2370.C8 1921 43 Craven, Bruce, aniE. O. Everett. Federal income tax; a plain presentation of the complex law for the benefit of the lawyer and the business man. Raleigh, N. C,, Edvxirds cfe Broughton printing co., 1916. xii, 4S9 p, ind. forma. frorU, (diagr,) 24"^, 1&-6094 HJ4662.C7 44 Cuccia, Francis P. Corporation income tax law (as affected by the 1918 act). Washington, D. C, E. Smith, ^919. 20 p. 22^"^ 19-16607 HJ4662.C8 45 De Pue, James H. The illustrative income tax procedure; a complete work of instruction on federal income tax for bookkeepers, auditors, corporations and individuals. Washington, D. C, <^1919, 2 p. I, 166 (i. e, 237) numb. I. incl. forms, tables. 29^. 1^^252 HJ4662.Dd 45a Eisner, Mark. Practical suggestions under the federal income tax. American bar of the city of New York. Bulletin, Oct. 1920 no. 3. 48 p. ' 46 Endelman, Edward. Federal tax bulletin; hnportant tax in- formation for the business man. [New York, Hepner press] 1919. 4 p. HJ4662.E« 47 Equitable trust company of New York. The war revenue act of 1917, including the war income tax and the war excess profits tax, and the Federal income tax law of 1916 as amended 1917. [New York] The Equitable trust company of New York [1917] 163 p. 23"^. 1&-19833 HJ2370.E6 1017 48 Federal tax manual, illustrative and analytical instructions for preparing federal income and profits tax returns of indi- viduals, partnerships, fiduciaries and corporations, adopted to the use of educational institutions, accountants, audi- i- "M <% \. MST OF RECENT REFERENCES ON THE INCOME TAX 15 tors, bookkeepers and business and professional men and women. Washin^fton', D. C, Federal tax pMishing company, ngig 3 V. forms, 29^, ^ ;,i ''^^"'« HJ4e52.F4 49 Foote, Henry M. arA Bobert J. TraceweU. An analysis and interpretation of the federal income tax law Fa*il^ton. Z>. C, F. F. BoberU company, '1914. 75 p. 50 Poster, B^r. A treatise on the federal income tax under the act of 1913. 2d ed. ^'^f • ^-.J-'^ ^«V«» co-operative pMUhing co., 1916. xx^^v^, 165S p. ;?5J"». ^'"^*** =r4e68.F7 1916 51 Frost, -aomas G A treatise on the federal income tax law of 1913 mcludmg therem a commentary on the act itself together with an appendix containing the text of the federal mcome tax law of October 3rd, 1913, and the Sr!7fif*^f.*"'^ '"^ '■^'*****° ^^'''^^' t«8«tl»er with text of the followmg mcome tax amendments: act of ^rTfsfiv*' /1V n.!-^"'^ '''' ^»«2; act of March 3rd, 1863, act of June 30th, 1864; act of March 3rd, 1865- SyttRsro ' ''''' "' "' ''""*' ''"'• ''''■' -* '' ^^^'^^^••^■^'^'^<^<^^P<^m,191S. Xii,g4^p. ^cm, BJ4668.F8 62 Grassham, O. C. The federal income tax law 53 Guaranty trust company of New York. Bonds exempt or exemptible. 1918 ed. ^ [New York, Guaravty trust company of New York] 1919, Tw '"'^*^<'^ P^fits tax law; act approved March 3 1917 18p 1^« tf«aran o based on 1920 regulations. Chicago, New York ciiyj Commerce clearing house, [1921] 304 P' 23^"^. 21-882 HJ2379.K6 1921 76 Loomis, Suffern Sc Fernald. Depreciation and obsolescence, as governed by federal income tax regulations. New York city, Loomis, Suffern <& FemaU [''1918] 24 p. 18'^'^. 18-7395 HJ4653.A7L6 77 Mcintosh, J. H. Deferred dividends and the income tax. New York, Association of life insurance counsel, 1920. 12 p. Paper read before the Association of life insurance counsel, Wash- ington, D. C. May 12, 1920. 78 Magrath, Joseph Walker. A new income tax manual, ex- plaining the requirements of the federal income tax IRw and the Treasury department regulations with respect to the administration thereof. New York, The Bench and bar company, 1915. 1 p. ?., iv 97 p. 26''"'. 1^1897 HJ4662.M34 78a Manly, Basil MaxweU. The United States income tax steal! The facts and the proof about $320,000,000 taken annually by the rich from the United States Treasury; being an investigation conducted by Basil M. Manly for the newspapers served by the Newspaper enterprise association, May, 1916, Cleveland, Ohio. CUveland [1916] 19, [1] p. 1 iUus. 31\<^. On the evasion of the income tax by 250,000 citizens and resident ahens. 16-15335 Rev HJ4662.M38 79 Mechanics and metals national bank. New York. Seventy points on the income tax; common errors of taxpayers in reporting net income under the federal income tax law. [New York, 1920] [60] p. 18'''^. 20-3901 HJ4662.M4 79a Miller, Robert N. The future of the federal income tax. {In Kentucky state bar association . Proceedings, 1920. Louis- ville, 1920. p. 61-77. Discussion: p. 77-84.) 20 LIBRARY OF CONGRESS 80 Minor, Geoi^e Henry. The federal income tax. [New York? 1914] 1 p. Z., 13 p. 23'^. "Paper delivered before the Railroad men's improvement society, New York, Thursday, March 12, 1914." 14-20533 HJ4662.M6 81 Mohun, Barry, ed. The Income tax law, the War-profits and excess-profits tax law, the Estate tax law, the Capital- stock tax law, and general and administrative provisions relating thereto, as contained in the Revenue act of 191S; approved February 24, 1919. [ Washington, D. C, Press ofB. S, Adams, ^1919] xii, 126 p. 19-15400 HJ4652.M6 1 82 Montgomery, Robert H. Excess profits tax procedure, 192 1 . . . ^ New Yorlcy The Ronald press company, 1921. vi, 594 p • illtis. (forms) 22^. 21-3109 HJ4663.E8M6 1931 83 Income tax procedure, 1921. New York, The RotwM press company, 1921, xiii, 1206 p, iUus. (forms) 22*^. 21-2599 HJ4e62.M7 1921 84 National bank of commerce in New York. A constructive criticism of the United States war tax bill. [New York] NationcH hank of commerce in New York, 1917, 22 p. 23^, Includes articles by Prof. E. R. A. Seligman, reprinted from the New York times. 17-22232 HJ2379.N8 85 Federal revenue act of 1918; complete text, with refer- ence notes, tables and index. [New York] National hank of commerce in New York, 1919, 236 p. 23^"^. 19-5982 HJ2379.N34 1918 86 National city company. Digest of federal income and war excess profits tax laws, with table showing amount of income tax on net incomes ranging from $3,000 to $3,000,- 000; and table showing amount of war excess profits tax on incomes from 8% to 1000% on capitals ranging from $20,000 to $50,000,000: Income tax: act of September 8, 1916: War income tax: War excess profits tax: act of October 3, 1917. ^ New York, The National city company, 1917. 62 p. 23"^. 17-28934 HJ4652.N2t V> /. r LIST OF RECENT REFERENCES ON THE INCOME TAX 21 > 87 National city company. Digest of 1917 Income tax laws of the United States of America as applied to non-resident alien individuals and corporations. New York [etc.] The National city company [*^1917] 21, [1] p. 23"^. 1&-525 HJ4653.N5N3 88 Digest of Revenue act of 1918 for income and excess profits taxes, with tables for calculation of tax and chart of war excess profits tax zones. New York, The National city company, 1919. 88 p. tables, diagr. 22^^^. 19-17489 HJ4652.N28 89 Income tax record book and synopsis of the Federal income tax law (amended September 8, 1916) as affecting individuals. New York, The National city company [«1917] 3 p. I., 9-36 p. incl. tables, forms. 23*^"^, 19-19539 HJ4652.N29 90 National tax association. Papers and discussion on the federal income tax, reprinted from the Proceedings of the eighth annual conference of the National tax association [1914] Madison, Wis., National tax association, 1915. 71 p. 23^. Contents.— Papers: The federal income tax [by] C. J. Bullock. Administrative problems of federal income tax [by] L. F. Speer. Simplification of the federal income tax [by] A. C. Rearick. — Discussion. 15-27010 HJ4662.N3 91 — Report of the committee on the federal income tax; a report submitted to the ninth annual conference of the National tax association, San Francisco, California, August 10-14, 1915, August, 1915. [Iladison'i. Wis., 1915] 38 p. 23'"^. 15-21809 HJ4662.N3 1916 Same. (In its Proceedings, 1915. Ithaca, N. Y., 1915. \r p. 280-315) Discussion: p. 316-334. HF2240.N3 1915 ^, 92 93 Report of the Committee on the federal income tax; with discussion. {In its Proceedings, 1916. New Haven, Conn., 1917. p. 180-193) HF2240.N3 1916 Report of Committee on federal taxation. (In its Proceedings, 1919. New York, 1920. p. 316-384) III. Income tax: p. 324-358. HJ2240.N3 1919 22 LIBRARY OF CONGRESS 94 Nelson, Godfrey N. Income tax, law and accounting, 1918; being a practical application of the provisions of the fed- eral income tax act of September 8, 1916, as amended; the war income tax and the war excess profits tax laws of October 3, 1917; and containing the corporation capital stock tax law and rulings thereon; federal estate tax, excise and miscellaneous war taxes; and the New York state income tax statute applicable to manufacturing and mercantile corporations. 2i ed. New York, The MacmiUan company j 1918. xxiv p., 1 I,, 364 V- 20^"^' HJ4652.N4 1018 Supplement. New York, The MouimiUan company, 1918. 79 p, ^0<='». 18-2302 Rev. _ HJ4662.N4 1918 Suppl. 95 New York. Chamber of commerce of the state of New York. Committee on finance and currency. [Report on the income tax provision of the new tariff bill] [New York, 1913] 5 p. 22^. Signed: Frank A. Vanderlip, George B. Cortelyou, Joseph French Johnson, Alexander J. Hemphill, Mortimer L. Schiff. 13-23551 HJ4663.A3N4 96 [Nicklas, Charles Aubrey] How to keep a cash income record to facilitate the making up of income tax reports by indi- viduals. New York, National tax hook company j ^1913, [7] p. inch forms. 23 x 26^"^, 14-508 HJ4662.A7Nft 97 Oliver, David. ''The short and quick" of income tax returns. [Chicago, The Gunthorp- Warren printing company] ^1915. Hi, 49 p. 23^"*. 15-19258 HJ4663.A704 98 Palmer, A. Mitchell. The proposed federal income tax. , {In Maryland state bar association. Report, 1913. [Baltimore], 1913. 23c™. p. 113-133.) 99 Phelps, Edith M. comp. Selected articles on the income tax, with special reference to graduation and exemption. 3d and enl. ed. New York, The H. W. Wilson company, 1917. 3 p. I., [v\-xxxiii, 235 p. 19^"^. {Debater's handbook series) Bibliography: p. [ix]-xxxiii. HJ4620.P6 1917 17-27760 H69.D6P68 1017 V r LIST OF RECENT REFERENCES ON THE INCOME TAX 23 K i 100 Piatt, John M. Key to individual income tax return for the year 1919. San Francisco, Calif., ^920. 24 p. iUus. (forms) 31^. 20-3279 HJ4662.P5 101 Bearick, Allan C. Simplification of the federal income tax. {In National tax association. Proceedings, 1914. Madison, Wis., 1915. p. 298-313.) HJ2240.N3 1014 101a Ehode Island hospital trust company, Providence. Fifty points on the income tax for the individual; questions and answers which simplify the preparation of the individual income tax return prepared for the Income tax department of the Rhode Island hospital trust company. Prmndence, B. L [H920] vi, 41 p. 18'"^. 21-917 HJ4652.B.45 102 Schiff, Mortimer L. Some aspects of the income tax. [Philadelphia U915] p. 1 5-31 . 25^. Publication no. 845. Reprinted from Readjustments in taxation, vol. Ivii of the Annals of the American academy of political and social science, Philadelphia, March, 1915. 15-18356 HJ4652.S3 103 Scott, Joseph Jay. The income tax and other federal taxes, ... an authoritative analysis, simplification and illus- tration of the exacting and perplexing requirements of the United States tax laws. San Francisco, CcH., Press of Kohnke printing company [^1917] 3 p. l, 9-304, 50, 20 p. 23^. 17-27905 HJ2379.S4 104 Seligman, Edwin R. A. Les finances de guerre des Stats- Unis, le."War revenue act," du 3 octobre 1917, (traduc- tion fran^aise par A. et G. Jeze). Paris, M. Giard cfc E. Briere, 1918. 47, [1] p. 25^. "Extrait de la Revue de science et de legislation financi^re [t.xvi] no. 1. — ^Janvier — fevTier — mars, 1918." Appeared in English under title: The war revenue act. Political science quarterly, vol. xxxiii, no. 1, March 1918. 18-13638 HJ2379.S6 105 — The income tax; a study of the history, theory, and practice of income taxation at home and abroad. 2d ed., rev. and enl., with a new chapter. New York, The MacmiUan company, 1914- a?i, 743 p. 22 i^. 14-9458 HJ4629.S4 1014 24 LIBRARY OF CONGRESS LIST OF RECENT REFERENCES ON THE INCOME TAX 25 106 Seligman, Edwin R. A. The next step in tax reform; presi- dential address delivered at the ninth annual conference of the National tax association, San Francisco, August 11, 1915. Ithaca, N. Y., National tax association [1'915 ?] 22 p, 28"^. 15-27517 HJ2386.S46 Same. {In National tax association. Proceedings, 1916. Ithaca, N. Y., 1915. p. 126-145) HF2240.N3 1910 107 Shields, John K. The income tax. Opinions of Hon. John K. Shields . . . Hon. Cordell Hull . . . and ThurlowM. Gordon ... on the proposed income-tax provision of the pending tariff bill. Washington [Govt, print, off.] 1913, 20 p. 23^*^. {{V. S,] 63d Cong.f 1st sess. Senate. Doc. 171) 13-35682 HJ4661.S4 108 Standard statistics company, inc., New York. Standard manual of the income tax, 1919. New Yorlcj Standard statistics company, inc. [1919] 3 p. Z., 11-175, 59, 177-185 p., 1 I., 1001-1379 p. 21<^. HJ4652.S7 1910 109 — Supplement to the Standard manual of the income tax, 1919. New York, Standard statistics co., inc., ^1919. 55 p. 21''"*. 19-18312-13 HJ4662.S7 1919 Suppl. Status of bonds imder the Federal income tax. 1920 110 ed. New York, Standard statistics company, in^., 1920. 256 p. 18-2910 HG4967.S8 1930 Taxable status of dividends paid by corporations in the year 1917. New York, ^ 1918. 92 p. 21 x 10""^. 18-3987 HJ4653.A3S7 111 Tax legislation in 1915: Income taxation. (In National tax association. Proceedings, 1915. Ithaca, N. Y., 1915. p. 415^16.) HJ2240.N3 1915 112 Tucker, George F. The income tax law of 1913 explained, with the regulations of the Treasury department to Octo- ber 31, 1913. Boston, Little, Brown, and company, 1913. xi, 271 p. 19^^^. 13-26144 HJ4652.T8 113 Union Pacific railroad company, appellee. (Frank R. Brushaber, appellant) Also four other cases advanced for hearing with the preceding cases. Income tax cases. Briefs and other records in this case, 1915- , not sepa- rately listed or catalogued are to be found on shelf: HJ4654.1915.U6 CA 16-281 Unrev'd ' HJ4654.1916.U6 [No. 1] Brief for the United States, 1915, 116 p. contains the reply of the Attorney general to various arguments against the con- stitutionality of the federal income tax. 114 U. S. Congress. House. Committee on expenditures in Treas- ury dept. Income tax. Hearing ... on H. res. 221, directing the secretary of the Treasury to submit certain information pertaining to the collecting of the income tax. June 1, 2, and 17, 1916. Washington, Govt, print, off., 1916. 71 p. 23^"*. Statements of Basil M. Manly and Edward Keating. 18-6358 HJ4652.A3 1916 115 116 117 118 ^ s^ Committee on ways and m£ans. Esti- mated revenue receipts under the bill of 1918 (H. R. 12863) to provide revenue, and for other purposes and ^comparative table of income tax rates. Printed for the use of the Ways and means committee. Washington, Govt, print, of., 1919. 7 p. ind. tables. 23''^. 20-2149 HJ2379.A4 1919 a — rj^Q excise tax bill. Report [Washington, Govt, print, off., 1912] 14, 8 p. 23^'"'^. {62d Cong., 2d sess. House. Rept. 416) [Pt. 1] submitted by Mr. Underwood. Pt. 2, "Views of the minority," submitted by Mr. Longworth. 12-35404 HJ2377.A3 1912 Hearings ... on the proposed revenue act of 1918, June 7 to July 17 and August 5, 14, and 15, 1918. Washington, Govt, print, off., 1918. 3 v. 23^'^. Claude Kitchen, chairman. Pt. 1. Income, excess profits, and estate taxes. 1^538 HJ2379.A4 1918 — Refund of certain penalties collected under the act of October 3, 1913. Report. Feb. 26, 191^. [Washington, Govt, print, of., 1915] 2 p. (63d Cong. 3d sess. House. Rept. no. 1456] Serial no. 6766 Also printed as Senate Rept. no. 1055, 63d Cong. 3d sess. Serial no. 6762 26 LIBRARY OF CONGRESS 119 U. S. Congress. House. Committee on ways and means. Revenue bill of 1918. Report. [ Washington, Govt, print, of., 1918] 40 p. incl tables. ;^5«™. {(S5ih Cong., 2d sess. House. Rept. 767) Title II. Income tax: p. 3-15. III. War profits and excess profits tax: p. 15-21. 18-26772 HJa379.A4 1918 d 120 121 122 123 124 Simplification of the Revenue act of 1918. Report. May 22, 1920. [WasUngton, 1920] 4 p, {66th Cmg. 2d sess. House. Rept. no. 1035) Stock dividends. Hearings . . . [66th Cong. 2d sess.] Mar. 18, 19, 1920. Washington, Govt, print, off., 1920. 62 p. — Senate. Committee on finance. Increase of revenue. Briefs and statements filed with the Committee on finance. United States Senate, Sixty-fourth Congress, first session, on H. R. 16763, to increase the revenue, and for other purposes. Washington, Govt, print, off., 1916. 291 p. 23^"^. ( With it$ To increase the revenue. Hearings. Washington, 1916) 17-7178 HJ2379.A4 1916 e To increase the revenue. Hear- ings before the subcommittee of the Committee on finance, United States Senate. Sixty-fourth Congress, first ses- sion, on H. R. 16763, an act to increase the revenue, and for other purposes [July 17-August 1, 1916]. Washington, Govt, print, off., 1916. 285, [2], 287-297 p. 23^"^. Pt. 2. Sections relating to income tax. With this is bound: ''Increase of revenue. Briefs and statement filed with the Committee on finance, United States Senate ..." (291 p.) 17-2550 _ HJ2379.A4 19160 - Laws, statutes, etc. Income-tax law. Income tax im- posed on persons, firms, companies, copartnerships, cor- porations, joint-stock companies, associations, insurance companies, etc., under section 2,' act of October 3, 1913. ,CTO [Washington, Govt, print, off., 1913] U p. 23i< 14-6281 HJ4652.A6 1913t LIST OF RECENT REFERENCES ON THE INCOME TAX 27 'j^ 1- 126 >..'» 127 128 129 129a • 130 131 132 ts3 125 U. S. Laws, statutes, etc. Law and regulations relative to the tax on income of individuals, corporations, joint stock com- panies, associations, and insurance companies. Imposed by section 2, act of October 3, 1913. January 5, 1914. Washington, Govt, print, off., 1914. ^27 p. 23^"^. 14-30219 HJ4662.A6 1914 — Office of internal revenue. Bulletin, no. 1-40. Income tax rulings. Nos. 656-1227. Washington, Govt, print, off., 1920. 37 v. 23^^. weelly. 20-26276 HJ4662.A23 \ Bulletin ^'B" income tax. Withholding. Col- lection at the source and information at the source. Revenue act of 1918. Washington, Govt, print, off., 1920. Hi, 3-60 p. ind. tables, diagr., jorms. 23^^. 20-26382 HJ4653.C6A5 1920 BuUetm "C income tax. Comparison of titles and sections of the revenue acts of 1917 and 1918 appli- cable to income and profits taxes. Washington, Govt, print, off., 1920. 41 p. 23^. 20-26311 HJ4662.A427 1918 Bulletin " D." Income tax. Average percent- ages of pre-war income to pre-war invested capital of general classes of corporations, grouped as to trades or businesses, as provided for in section 311 (c) (2), Revenue act of 1918. Washington, Govt, print off., 1919. 13 p. incl. tables. 25<^. 20-26132 HJ4652.A43 1918 Bulletin '' E." Income tax. Taxes. Deduc- f.cm tions and credits. Revenue act of 1918. Washington, Govt, print, off'., 1920. 39 p. 24'' "Schedule pf taxee": p. 30-39. 20-26926 HJ4663.D4A5 1920 Bulletin "F." Income tax. Depreciation and obsolescence. Revenue act of 1918. Washington, Govt, print, off., 1920. HJ4663.D3A6 1920 • Cimaulative bulletin. Income tax rulings. Nos. 1-1033, inclusive. Washington, Govt, print, off., 1920. 2 v. 23^'^'^. 20-26376 HJ4662.A232 Digest of income tax rulings. No. 7-10. Washington, Govt, print, off., 1920. 4 v. 23^"^. bimonthly. 20-26312 HJ4e52.A243 28 LIBRARY OF CONGRESS 133 U. S. Office of internal revenue. Excess-profits tax primer, prepared by the Bureau of internal revenue for the infor- mation and assistance of taxpayers. [New Yorkj etc,] Guaranty trust company of New YorJc [1918] 12 p. 27 Y"^, 19-7005 HJ4663.E8A5 1018a 134 135 136 137 138 139 Federal income tax on bonds, etc., of corpora- tions, joint-stock companies, etc., under act of October 3, 1913 . . . Treasury department, Office of commissioner of internal revenue. [Washington^ Govt, print, off. y 1913] 10 p. 23^"^. "Regulations regarding the deduction of the income tax at the source on interest maturing on bonds, notes, and other similar obligations of corporations, joint-stock companies or associa- tions, and insurance companies, under the provisions of section 11 of the act of October 3, 1913." 13-35828 HJ4663.A3A6 1913 General forest industries questionnaire. For the years prior to 1919. [ Washington J Govt, print off,, 1919] 36 p. HJ4652.A422 1019 Income tax primer (Revised March 1, 1919) Prepared by the Bureau of internal revenue for the infor- mation and assistance of taxpayers. Preliminary ed. Washington, Govt, print, off., 1919. 38 p. 24^'^- 19-26332 HJ4652.A4 1010a Income tax primer for farmers (revised) Pre- pared by the Bureau of internal revenue for the informa- tion and assistance of taxpayers. January 1, 1921. Washington, Govt, print, off., 1921. 31 p. 23^. 21-26063 HJ4e52.A42 1021 Personal income tax imposed and collected imder the act of October 3, 1913. Extracts from the Report of the commissioner of internal revenue for the fiscal year ended June 30, 1915. Washington, Govt, print, off., 1916. 9 p. inch tables, chart. 16-26113 HJ4e62.A26 1016 Regulations no. 33 (rev.) governing the collec- tion of the income tax imposed by the act of September 8, 1916, as amended by the act of October 3, 1917. Washington, Govt, print, off., 1918, 199 p, 23^'^. 18-26241 HJ4662.A5 1018 LIST OF RECENT REFERENCES ON THE INCOME TAX 29 140 U. S. Office of internal revenue. Regulations no. 41, relative to the war excess profits tax imposed by the War revenue act, approved October 3, 1917. Washington, Govt, print, off., 1918. 56 p. 23*^^. 18-26243 HJ4663.E8A6 1018a 141 142 143 144 144a Regulations 45 relating to the income tax and war profits and excess profits tax under the Revenue act of 1918 with addenda containing all Treasury desisions to December 2, 1919. Washington, Govt, print, off., 1920. 335 p. inch tables. 25^. 20-26168 HJ4662.A5 1010 Revenue act of 1918. — Addenda to regulations 45 . . Approved, Dec. 29, 1919. [Washington, Govt, print, off., 1920] 31 p. HJ4652.A5 1010a Special forest industries questionnaire for the pulp and paper industry (not limited to timber users) for taxable years prior to 1920. [Washington, Govt, print, off., 1920] 16 p. HJ4652.A422 1020 Statement of internal revenue receipts July 1- December 31, 1919, and estimated receipts for fiscal year ending June 30, 1920, also internal revenue receipts under section 900 of the Revenue act of 1918, March-December, 1919. Prepared by the Bureau of internal revenue. Treasury department. Printed for the use of the Commit- tee on ways and means. House of representatives. Washington, Govt, print, off., 1920. 8 p. incl. tables. 23^^^, Includes income taxes of individuals, partnerships, and corpora- tions. 20-7326 HJ6020.A3 1010 Statistics of income. Comp. from the returns for 1916-1917 under the direction of the commissioner of internal revenue. Washington, Govt, print, off., 1918-1919. 2 v. 23^^. The Statistics of income for 1916 are issued as House doc. 1169, 65th Cong., 2d sess. 18-26569 HJ4662.A24 Statistics of income. Comp . from the returns for 1918 under the direction of the conmiissioner of internal revenue. Preliminary report, personal income tax returns. Washington, Govt, print, off., 1920. 15 p. incl. tables. 23*^. 20-26969 B[J4e52.A3 1020 30 LIBRARY OF CONGRESS il 145 IT. S. Office of internal revenue. War profits and excess profits tax regulations under the Revenue act of 1918 (Regula- tions 45, part 2B). [New Yorlc] GvxirarUy trust company oj New York [1919] 27 p. 28^"^. 19-5980 HJ4663.E8A5 1019 Quartermdster dept Regulations and decisions per- taining to income tax. Washington, Govt, print, off., 1915. 38 p. (Circular no. 25) HJ4652.A6 1015 146 147 148 149 150 151 — Supreme couH, Decisions of the United States Su- preme court in corporation tax cases and income tax cases with dissenting opinions. Washington, Govt, print of., 1912, 260 p. 23^'^, {62d Cong,, 2d sess. House. Doc, 601) 12-35392 HD2753.U6A4 1012a Eisner, as collector of United States internal revenue for the thu-d district of the state of New York, v. Macomber. No. 318. Argued Apr. 16, 1919; reargued Oct. 17, 20, 1919.— Decided March 8, 1920. (In U. S. Reports, vol. 252, Apr. 20, 1920, p. 181^238.) Stock dividend decision. — Treasury dept. Corporate earnings and government revenues. Letter from the secretary of the Treasury transmitting . . . certain facts, figures, data, and informa- tion taken from 1916 and 1917 income and excess profits tax returns of corporations to the Treasury department, and a statement of government revenues (including loans) since the beginning of the war. Washington, Govt, print, off,, 1918. 338 p. inch tables. 29^"^' i65th Cong., 2d sess. Sermie, Doc, 259) 18-26^88 HD2753.TJ6A4 1018 Income tax. Letter from the Secretary of the treasury, transmitting ... a report showing amount of income derived from the income tax classified by states for the last fiscal year. Dec. 7, 1914. [Washington, Govt, print, off., 1914] 2 p. (63d Cong. 3d sess. Serwie Doc, no, 623) Serial no. 6783 Tax estimates of revenues, year ending June 30, 1918. Letter from the Secretary of the treasury trans- mitting . . . report of tax on incomes and excess profits for calendar year 1917 . . . May 15, 1918. [ Washington, Govt, print, off, 1918,] 3 p, (65th Vong. £d sess. Senate. Doc. no, 226) Serial no.7320 LIST OF RECENT REFERENCES ON THE INCOME TAX 31 V 152 Walker, Albert H. The unconstitutional character and the illegal administration of the income tax law. New York dty, Pub, ai the law offices of the author [^1914] . 2 p. I,, 89 p. 23'^'^. 14-4316 HJ4652.W4 153 White, Henry Crofut. The federal income tax law, annotated with complete constitutional and historical references and digest* authorities. New York, The Banks law publishing co,, 1913. xxviiif 332 p. 23^'^'^. ia-21682 HJ4661.W6 154 White &; Kemble, New York. A list of railroad bonds and the clauses relating to the deduction or retention of federal or state taxes. [New York, The Thornas press, ^913] 2 p. I., 7-185, [1] p. 14-350 HJ466d.A3W6 155 Wrigley, Eugene. Combined federal income tax tables (with illustrations) pertaining to taxes on incomes of individuals for 1919 and subsequent years (Revenue act of 1918). [New York, Alexander press] 1919. 11 p. 23^. 19-17487 HJ4652.W8 156 Zoller, J. F. [Collection at the source feature of the income tax.] (In National tax association. Proceedings, 1916. New Haven, Conn., 1917. p. 214r-218.) HJ2240.N3 1016 ARTICLES IN PERIODICALS 157 1911 What the wage earner has to fear from the income tax. Commercial and financial chronicle, Apr. 22 j 1911, v, 92: 1069-1072, HGl.C7,v.02 158 159 Dix, John A. The proposed federal income tax. Editorial review, July, 1911, v, 5: 603-608. AP2.E26,v.5 Beale, Tmxtun. The measure of the income tax. Journal of political economy, Oct. 1911, v. 19: 654-675. HBl.J7,v.l9 160 Bond, Frederick Drew. Income tax versus tariflF. Bankers' magazine, Nov, 1911, v. 83: 615-618. HG1501.B3,v.83 161 1912 Free sugar and an income tax. Independent, Mar. 7, 1912, v, 72: 532-533. AP2.I63,v.78 162 163 164 165 Free sugar and the income tax. Journal of political economy, Ai^. 1912, v, 20: 419-421. HBl.J7,v.20 Boyle, John. The impending income tax in the light of England's experience. Moody's magazine, Apr. 1912, v. 13: 275-276. HGl.M85,v.l3 Johnson, A. S. Income taxation. Journal of political economy, May, 1912, v. 20: 520-524. HBl.J7,v.30 Phelps, William Lyon. The income tax. Independent, Sept. 19, 1912, v, 73: 654-656, AP2.I63,v.73 166 1913 Moore, C. S. The super tax. Law quarterly review, Jan. 1913, v. 29: 46-56. 167 168 Werth, William H. Is " income, " received from a licensed busiuess or profession and not from property or salaries, taxable ? Virginia law register, Feb. 1913, v. 18: 721-728. Strachan, Walter. Capital and income under the income tax acts. Law quarterly review, Apr. 1913 , v. 29: 163-178. t <\ LIST OF RECENT BEFERENCES ON THE INCOME TAX 33 169 1913 The federal income-tax in the United States. Economist, (London.) May 17, 1913, v. 76: 1136-1137. HGll.B2,v.76 170 Devoe, William B. Income taxes in the United States. Moody's magazine. May, 1913, v. 15: 509-510. HGl.M85,v.l6 171 The income tax vital in present tariff revision. Manufacturers record, v. 63, June 26, 1913: 53-54- TSl.M3,v.G3 172 Need of clear thinking in efforts to overcome the confusion of the income tax measure. Manufacturers record, v 64 j Sept. 4^ 1913: 59-60. TSl.]C3,v.64 173 Income tax law a labyrinth of needless trouble and expense. Manufacturers record, v. 64, Oct. 3, 1913: 65-66. TSl.lC3,v.64 174 Patterson, Stuart H. Business side of holding out income tax on coupons. American hankers' association. Journal. Nov. 191S, v. 6: 359-361. HG1601.A8,v.6 175 Bench and bar [Editorial]. The income tax-collection and exemption at the source. Bench and har, Nov. 1913, n. s., v. 7: 2-4- Reed, Robert R. Investment features of income tax. Chicago legal news, Nov. 29, 1913, v. 46: 136. Leroy-Beaulieu, Pierre. L'Imp6t sur le revenu aux fitats- Unis. Economistefranfais, Nov, 1, 1913, v, 4^-' 633-635. HB3.E3,v.41.2 178 Difficulties in income tax: a remedy suggested. Manufacturers record, v. 64, Nov. 13, 1913; 51-52, TSl.M3,v.64 179 Chamberlain, Lawrence. The income tax and security prices. Moody's mxigazine, Nov. 1913, v. 16: 205-208. HGl.]C85,v.l6 180 Helms, Birch. The federal income tax law. Synopsis of its principal provisions. ProUcHonist, Nov, 1913, v. 25: 466-471. HFl760.P8,v.26 21232*— 21 3 176 177 34 LIBRARY OF CONGRESS 183 184 181 1913 Hill, Joseph A. The income tax of 1913. Quarterly journal of economics , Nov. 1913, v, 28: 46-68. HBl.Q3,v.28 182 Virginia law reg:ister [Editorial]. The federal income tax law. Virginia law register, Nov. 1913, v. 19: 481-487. Dyer, H. Chouteau. Deductions allowable by the income tax. Central law journal, Dec. 5, 1913, v. 77: 421-425. Cavanaugh, H. B. Federal income tax law as applicable to electric railroad corporations. Electric railway journal, Dec. 20, 1913, v. 42: 1277-1278. TF701.S66,v.4a 185 Gallagher, Robert. The Federal income tax law. Lawyer and hanker, Dec. 1913, v. 6: 337-340. 186 The Federal income tax law. Virginia law register, Dec. 1913, v. 19: 570-593. 187 1914 Oreutt, Benjamin S. Complexities of the income tax. American review of reviews, Jan. 1914, v. 49: 81-86. AP2.Il4,v.49 188 Blakey, Roy G. The income tax exemption. Outholc, Jan. 31, 1914, v- 106: 256-260. AP2.08,v.loe 189 Edgar, Maxwell. The greatest graft of all. Pearson's magazine, Jan. 1914, v- 31: 98-106. AP2.P35 V.31 190 191 192 193 Jeze, Gaston. L'impdt sur le revenu dans les Etats-Unis de TAmerique du Nord. Revue de science et de legislation financi^res, Jan.- Mar. 1914, V. 12: 5-43. HJ103.B7 v.ia Jessup, Henry Wynans. Income tax burdens imposed on trust companies are unconstitutional. Trust companies, Jan. 1914, v. 18: 23. HG4341.T8 v.l8 Merriam, James R. The income tax: a new obligation of citizenship. American review of reviews, Feb. 1914, v. 49: 211-215. ^ , « AP2.B4,v.49 Parker, George. The federal income tax. Lawyer and hanker, Feh. 1914, f^- 7: 64-71. A brief exposition of the new law . . . 1913 . . . and of the effect . . • upon the business world. LIST OF RECENT REFERENCES ON THE INCOME TAX 35 194 1914 Gregory, M. What every income tax payer should know. Outlook, Feh. 7, 1914y v. 106: 299-303. AP2.08,v.l06 195 196 197 198 199 200 201 202 203 204 Blakey, Roy G. The new income tax. American economic review. Mar. 1914, v. 4' 25-46. HBl.£26,v.4 Seligman, Edwin R. A. The United States federal in- come tax. Economic journal. Mar. 1914, v. 24: 57-77, HBl.E3,v.24 Federal income tax. Political science quarterly, Mar. 191 4i v. 29: 1-27. Hl.P8,v.29 Sanderson, George Rivers. Income taxes illegally ex- acted: remedies and procedm^e. Illinois law review, June, 1914, v. 9: 120-129. Ackerly, Dana T. Relation of income tax to business. Rand-McNally hankers' monthly, June, 1914, v- ^1- 29-32. H61501.Il2,v.31 Pinlay, W. B. Income tax laws and farm accounting methods. Journal of accountancy, July, 1914, v. 18: 4'^~51' HF6601.J7,v.l8 Yield of the income tax. Journal of political economy, July, 1914, v. 22: 696-698. HBl.J7,v.2a Blakey, R. G. Income tax discrimination and differen- tiation. South Atlantic quarterly, July, 1914, v. i3: 220-232. AP2.S75,v.l3 Depreciation of buildings in relation to the income tax law. National real estate journal, Oct. 15, 1914, ^- 10: 309-314- HD251.N35,v.lO Allen, N. Income tax as it affects real estate interests. National real estate journal, Dec. 1914, v. 10: 4^7-4^(?. HD251.N35,v.lO 205 1916 Marshall, Thomas L. Income tax-free bonds. Illinois law review, Jan. 1915, v. 9: 4^3-433. 206 Tumpson, George. Income tax — when net loss may be net income. Outlook, Feh. 17, 1915, v. 109: 398-400, AP2.08,v.l09 K r.^ 36 LIBRARY OF CONGRESS 207 1915 Sawyer, Henry B. The income tax analyzed and ex- plained. Stone . 2245: 57. TS800.A5 ,110.2246 More, Bobert E. Stock dividends as income. Michigan law review, May, 1918, v. 16: 521-532. Dewavrin, Maurice. L'impdt sur les b^n^fices de guerre aux Etats-Unis. Journal des economistes, June, 1918, 6. sir. t. 58: 330-342. HB3.J8,6.s6r.t.68 Harvey, Richard S. Our income tax in the forming. National tax association. Bulletin, June, 1918, v. 3: 227-233. HJ2240.N313,v.3 Thulin, F. Deductibility of interest charges under federal tax laws. Journal of accountancy, July, 1918, v. 26: 23-32. HF6610.J7,v.26 Qower, W. B. Depletion of copper mines in relation to income tax returns. Journal of accountancy, Aug. 1918, v. 26: 81-92. HF6601.J7,v.26 , * I. 40 LIBRARY OF CONGRESS LIST OF RECENT REFERENCES ON THE INCOME TAX 41 260 1918 Niven, J. B. Undistributed net income tax. Journal oj accountancy ^ Aug, 1918 ^ v, 26: 113-142, HF6601.J7,v.26 261 262 263 264 265 266 267 268 269 Watson, B. Q. Income, excess profits and war profits tax. National association credit men*8 bulletin, Sept, 1918, v, 20: 847-866. Barth, C. G. Income tax — an engineer's analysis. American society ofmeclmnical engineers. Journal, Oct, 1918, V, 40: 839-842. . TJl.A72,v.40 Sommerville, T. H. Is the business profits tax too onerous ? Credit men's journal, Oct. 1918, v. 4: 36. Holmes, George E. Excess profits tax of 1917. National tax association. Bulletin, Oct,-Nav, 1918, v. 4: 7-11, 39-46, HJ2240.N313,v.4 Holcomb, Alfred B, Pending revision of the income and profits taxes. National tax dissociation. Bulletin, Oct. 1918, v, 4' 14-20. HJ2240.N313,v.4 Davenport, H. J. The stock dividend again. National tax association. Bulletin, Nov. 1918, v. 4' 63-64. ]U2240.N313,T.4 Webster, G. R. Federal taxes and the manufacturer. American machinist, Dec. 26, 1918, v. 49: 1196-1197. TJl.A5,v.4i Edwards, W. H. Experiences of an income tax collector. American magazine, v. 86, Dec. 1918: 7-9. ap2.A346,v.8# Friday, David. Taxable income of the United States. Journal of political economy, Dec. 1918, v. 26: 962-969, HBl.J7,v.26 270 1919 Thulin, Frederick M. Domestic corporate tangible and intangible invested capital. Michigan law review, Jan, 1919, v. 17: 216-237. 271 Nelson, G. Depreciation and depletion in relation to income tax returns. Journal of accountancy , Feb. 1919, v. 27: 111-119, HF6601.J7,v.27 272 1919 Thulin, Frederick M. Goodwill and other nondepreciar ble and depreciable intangible property as '^ invested capital." Michigan law review, Feb. 1919, v, 17: 294-309. 273 274 275 276 277 278 279 280 281 282 283 284 Powers, F. L. Should an income tax be substituted for the personal property tax ? Minnesota municipalities, v. Feb. 1919: 10-16. Rennick, P. G. Address on income tax. American co-operative journal. Mar, 1919, v. 14: 291. HD2061.A3,v.l4 Federal income and excess-profits taxes. American economic review, Mar, 1919, v. 9, suppl. 2: 4-48. HB 1 .E26,v.9,8uppl.2 Cranch, R. C. Work of the excess profits tax investigator. Journal of accountancy. Mar. 1919, v. 27: 161-170, HF5601.J7,T.27 Rayner, O. S. Figuring your income tax. Market growers journal. Mar. 1, 1919, v. 24: 192. Goodman, R. B. Lumber industry and the income tax. American lumberman, July 26, 1919, no, 2306: 60-61, TS800.A6,iio.2306 McKay, C. W. Depreciation and federal income tax. Industrial management, Aug. 1919, v, 68: 148-162, TAl.E50,v.68 Cairns, W. Depreciation and depletion in tax returns. Journal of accountant. Sept, 1919, v, 28: 204-211. HF6601.J7,v.28 Ritchie, Albert C. Power of congress to tax state securi- ties under the sixteenth amendment. American bar association. Journal, Oct. 1919, v, 6: 602-613, Rusk, S. G. Relation of invested capital to excess profits tax. Journal of accountant, Oct, 1919, v, 28: 273-286, HF6601.J7,v.28 Income tax mequities. Journal of accountancy, Nov. 1919, v, 28: 369-372. HF6601.J7,v.28 Plehn, C. C. Income tax as applied to dividends. American economic review, Dec, 1919, v, 9: 771-776. HBl.E26,v.9 42 285 286 287 288 289 290 291 292 293 294 295 296 297 LIBRARY OF CONGRESS 1919 Plehn, C. C. An assessment roll for the income tax. Journil of 'political economy, Dec, 1919, v, 27: 875-888. TiT 4' 1 HBl.J7,v.27 JSationai tax association. Bulletin, Apr. 1920, v. 5: 213-220. HJ2240.N313,v.5 1920 Travis, E. M. Farmer and the income tax. Cornell countryman, Jan. 1920, v. 17: 212-213. Si.077,v.l7 Hill, J. W. After excess profits tax what? Iron trade review, Jan. 1, 1920, v. 66: I^-J^7. T8300.I746,v.66 Roberts, J. W. Technique of consolidated retm-ns. Journal of accountancy, Jan. 1920, v. 29: 43-52. HP6601.J7,v.20 McLaren, N. L. Inventories and their income tax pro- cedure. Journal of electricity, Jan. 1, 1920, v. U: 6-7, TKl.J7,v.44 Ruling needed on income tax. Orange Judd farmer, Jan. 10, 1920, v. 68: 49. Sl.A33,v.e8 Stiver, C. B. Income tax facts a farmer should know. Wallaces' farmer, Jan. 30, 1920, v. 45: 342. Si.W2,v.45 Tucker, Rufus S. Income tax exemptions: various reasons for the practice, from fiscal considerations to public welfare. American bar association. Journal, Feb. 1920 v 12- A38~ McDowell, N. Farmer's income tax. Farmer's advocate, Feb. 5, 1920, v. 55: 200. Sl.P33,v.65 Tucker, Rufus S. Exemptions under the federal income tax. National tax association. Bulletin, Feb. 1920, v. 5: 138-140, HJa240.N313,v.6 Bailey, J. W. United States income tax: how to calculate how much you owe. Progressive farmer, Feb. 21, 1920, v. 35: 422. Sl.P0,v.35 Engberg, S. C. Preparing for the income tax. Successful farming, Feb. 1920, v. 19: 10. si.S93,v.i9 Evans, R. T. America's unequal opportunity in China: income tax law of 1918 places American business at a distinct disadvantage. Trans-Pacific, Feb. 1920: 37^9, V \ ^h LIST OF RECENT REFERENCES ON THE INCOME TAX 43 298 1920 Campbell, J. O. Farmer and his income tax. Wallaces' farmer, Feb. 6, 1920, v. 45:423. Bl.W2,v.46 299 300 301 302 303 304 305 306 307 308 309 310 Thompson, S. H. Making the income tax return. Wallaces' farmer, Feb. 6, 1920, v. 45: 423. Sl.W2,v.45 Campbell, J. O. Real estate profits and the income tax. Wallaces' farmer, Feb. 13, 1920, v. 45: 522. Sl.W2,v.46 Adams, T. S. Immediate future of the excess profits tax; with discussion. American economic review, v. 10, Mar. 1920, suppl.: 15-32. HBl.E26,v.l0 Secretary of treasury Houston recommends revision of income and profits taxes. Commercial and financial chrcnicle, Mar. 20, 1920, v. 110: 1139-1140. ' HQl.C7,v.llO Paton, W. A. Proprietors' salaries. Journal of political economy. Mar. 1920, v. 28: 240-256. HBl.J7,v.28 Hubbard, Harry. Sixteenth amendment. Harvard law review, Apr. 1920, v. 33: 794-812. Stevens, C. M. Forest industries and the income tax. Journal of forestry, Apr. 1920, v. 18: 329-337. SDl.S63,v.l8 Stabler, W. Income tax versus the housing shortage. National municipal review, Apr. 1920, v, 9: 204-206, JS39.N3,v.9 Powell, Thomas R. The stock dividend decision and the corporate nonentity. National tax association. Bulletin, Apr. 1920, v. 5: 201-208. HJ2240.N313,v.5 Fairchild, Fred Rogers. The stock dividend decision. National tax association. Bulletin, Apr. 1920, v. 5: 208-211. HJ2240.N313,v.5 Sakolski, A. M. Accounting features of the stock divi- dend decision. National tax association. Bulletin, Apr. 1920, v. 5: 212-213. HJ2240.N313,v.5 Powell, Thomas Reed. Stock dividends, direct taxes, and the sixteenth amendment. Eisner v. Macomber. Columbia law review. May, 1920, v. 20: 536-549. 44 311 312 313 314 315 316 317 318 319 320 321 322 323 LIBRARY OF CONGRESS 1920 Warren, Edward H. Taxability of stock dividends at income. Harvard law review, May, 1920, v. 33: 885-901. Roberts, J. W. Taxable income and profit and loss. Journal of accountancy, May, 1920, v. 29: 351-358, HF5601.J7,v.a9 Decision of the United States Supreme court in the case — Eisner v. Macomber. Journal of accountancy , May, 1920, v. 29: 367-385. HF6601.J7,v.2g ^'l^' ^' ^^^^ dividends and the federal income tax. [Eisner v. Macomber, 40 Sup. Ct. 189.] Michigan law review, May, 1920, v. 18: 689-692. PoweU, Thomas R. The judicial debate on the taxability of stock dividends as income. Eisner v. Macomber. National tax association. Bulletin, May, 1920, v. 5: 247-256, HJ2240.N313,v.ft Clark, Charles E. Eisner v. Macomber and some income tax problems. Yale law journal. May, 1920, v. 29: 735-744. Income tax anomalies. Business digest, June 15, 1920, v. 25: 765, 783. r> , HF1001.B8,v.2a jsonus shares— capital or income. Law times, June 5, 1920, v. 149: 403-405. Clark, C E., and E. S. Corwin. Defense of the stock dividend decision. New republic, June 9, 1920, v. 23: 59-61. AP2.N624,v.a3 KnoUenberg, B. Reflections on the income tax. AUantic montUy, July, 1920, v. 126: 112-119, AP2.A8,v.l2e Zukerman, T. D. Are stock dividends income ? Journal of political economy, July, 1920, v. 28: 591-600. HBl.J7,v.28 Crissey, P. I[ncome] T[ax] U[nit]-our national mystery Saturday evemng post, v. 193, July 24, 1920: 10-11 + AP2.S2,v.l93 Burrows, J. A. Suggestions for a new income tax law. American industries, v, 21, Aug. 1920: 29-30. HD4802.A6,v.21 325 326 326a 326b LIST OF RECENT REFERENCES ON THE INCOME TAX 45 324 1920 Krohn, T. Taxation of capital profits and stock divi- dends. Journal of accountancy, Aug. 1920, v. 30: 88-96. HF6601.J7,v.30 Crissey, F. Combing income schedules. Saturday evening post, v. 193, Aug. 7, 1920: 10-11 + AP2.S2,v.l93 Colver, W. B. Pa3ring everbody else's taxes. American industries, v. 21, Sept. 1920: 13-14. HD4802.Ae,v.21 Salaries of federal judges subject to income tax. American law review, Sept. 1920, v. 54: 763-764. Karsten, K. G. Index of incomes. Ameruxin statistical association. QuarUrly publications Sept. 1920, v. 17: 253-276. HAl.Ae,v.l7 How the excess-profits tax discourages invention. Literary digest, v. 66, Sept. 18, 1920: 136-138, AP2.L68,v.66 James, A. E. Assessment roU for the income tax: the practical aspects of the suggestions of Professor Plehn. National tax association. Bulletin, Nov. 1920, v. 6: 47-51. HJ2240.N313,v.e Chenery, C. T. One answer to the tax problem which might solve It: statistical study shows that approxi- mately as many persons Hable to a tax are evading it as pre paying it; publication of income tax returns proposed as a means to force dehnquents into line; possibdity thus of actually reducmg present rate exists. Annalist, Dec. 13, 1920, v. 16: 741-742. HGl.N6,v.ie 326c 326d 326e STATE INCOME TAXES 327 Adams, Thomas S. The place of the income tax in the reform of state taxation. American economic association. BvUetin, Ayr. 1911, 4th ser., V. 1: 302-321, HBl. A5, 4th ser.,v.l 328 Answers to the question: What is general feeling in your state with relation to a general property tax; a classified property tax . . . and a state income tax ? {In National tax association. Proceedings, 1919. New York, 1920. p. 52-68.) HJ2240.N3 1919 329 Black, Henry Campbell. A treatise on the law of income taxation under federal and state laws. 2d ed. Kansas Ciiy, Mo., Vernon law hoolc company, 1915. xxxvii, 865 p. 23^"^. The appendix contains the texts of the Income tax laws of the following states: Wisconsin, 1911; South Carolina, 1902; Virginia, 1908; Oklahoma, 1907; North Carolina, 1907, and Hawaii, 1901. 15-3992 HJ4652.B6 1915 330 Brown, A. O. Taxation of incomes under the New Hampshire constitution: a new source of revenue. National tax association. Bulletin, Feb. 1919, v. 4: 119-124. HJ2240.N313,v.4 331 Bullock, Charles J. State income tax and tile classified property tax. {In National tax association. Proceedings, 1916. New York, 1917. p. 362-384) HF2240.N3 1916 Also printed separately. 1916. 23 p. HJ2377.B8 332 California. State tax commission. Report of the State tax commission of the state of California, 1917. Sacramento, California state printing/ office, 1917. 280 p, incl. tables, fold. map. 22^, State income tax: p. 110-120. 17-27116 HJ2395.A7 1917 333 Comstock, Alzada. Fiscal aspects of state income taxes. American economic review j June^ 1920, v, 10: 259-271. 46 HBl.E26,v.lO LIST OF RECENT REFERENCES ON THE INCOME TAX 47 334 Foote, Allen R. A practical construction for a workable income tax. National tax association. Bulletin, Dec. 1919, v. 5: 72-73. HJ2240.N313,v.6 335 Hinman, George E. Some legal phases of state income taxa- tion of miscellaneous corporations. National tax association. Bulletin, Nov.-Dec. 1917, v. 3: 41-44, 67-71, HJ2240.N313,v.3 336 Lack, M. D. Report on state income tax system. Calif omia taxpayers' journal, Jan. 1920, v. 4: 2-5. 337 Lutz, H. L. Progress of state income taxation since 1911. American economic review, Mar. 1920, v. 10: 66-91. HBl.£26,v.l0 338 Lyons, T. E. Income tax as a source of municipal revenue. Minnesota municipalities, Aug. 1920, v. : 95-104. Address at seventh annual convention of the League of Minnesota municipalities, June 17, 1920. 339 McGovern, Francis E. A state income tax. {In Governor's conference. Proceedings, 1912. Madison, Wis., [n. d.J p. 79-95.) JK2403.G8 1912 340 National Shawmut bank, Boston. A state tax on incomes. Boston, National Shawmut bank, 1916. 15 p. 23^. 16-13759 ^ HJ4629.N3 341 National tax association. Preliminary report of the com- mittee appointed by the National tax association to pre- pare a plan of a model system of state and local taxation. Submitted to the twelfth Annual conference held under the auspices of the National tax association, at St. Louis, November 12-15, 1918. [New York ? 1918] 45 p. 21^"^, Charles J. Bullock, chairman. 18-23374 HJ2386.N3 Same. {In National tax association. Proceedings, 1919. New York, 1920. p. 426-470.) The proposed personal income tax: p. 435-444. Discussion: p. 400-425. HJ2240.N3 1019 342 Nebraska Tax commission. Report of the special commission on revenue and taxation, 1914. Lincoln, Neb., The Woodruff press, 1914. iv, 5-243 p. incl. tables. 22*^"^. Income taxation: p. 171-177 15-27260 HJ2410.A7 1014 48 LIBRARY OF CONGRESS 342a Ohio. General assemUy, Special joint taxation committee. Report of the Special joint taxation committee of the 83rd Ohio General assembly. December 11, 1919. Columbus, O., The F. J. Heer printing co., 1919. 165 y, inch tables. 23"^. "A report on the operation of state income taxes by Harley L. Lutz, PH. D. . . . Presented to the Special joint taxation committee, September 18, 1919": p. [85]-126. 20-27328 HJ2427.A7 1919 343 Powell, Thomas Reed. Indirect encroachment on federal authority by the taxing powers of the states. Harvard law review, Jan.-June, 1919, v. 32: 234-265, 374- 416, 634-678, 902-93 L 344 itawles, William A. The income tax as a measure of relief for Indiana. {In National tax association. Proceedings, 1916. New Haven, Goim.,1917. p. 64-87.) HJ2240.N3 1910 345 Seligsberg, Walter N. Collection of state income taxes from non-residents. National tax association. Bulletin, May, 1920, v. 5: 244~ 246, HJ2240.N313,v.O 346 Uniform basis for state and federal taxes on incomes. National tax association. Bulletin, May, 1919, v. 4- ^07- 208. HJ2240.N313,v.4 347 Shelton, W. A. Income tax in Georgia. Journal of political economy, Oct. 1910, v. 18: 610-627. HBl.J7,v.l8 348 State income tax. Oregon voter, July 5, 1919, v. 18: 8-10. 349 U. S. Bureau of the census. Taxation and revenue systems of state and local governments. A digest of constitutional and statutory provisions relating to taxation in the different states in 1912. Washington, Govt, 'print, off., 1914. 275 p. 31"^"^. State revenues: F. The income tax: Massachusetts, p. 113; Mis* sissippi, p. 128; North Carolina, p. 171; Oklahoma, p. 188-189; South Carolina, p. 212; Virginia, p. 250; Wisconsin, p. 267-268. 14-30840 HJ3258.A2 1914 350 Willson, Augustus E. A state income tax. {In Governor's conference. Proceedings, 1912. Madison, Wis., [n. d.] p. 9&-114.) JK2403.G8 I LIST OF RECENT REFERENCES ON THE INCOME TAX 49 351 Alabama. Laws, statutes, etc. General laws (and jomt resolu- tions) of the legislature of Alabama passed at the session of 1919. Montgomery, Ala. , The Brown print, co., 1919. 1226p. 23^ Income tax: p. 374-395. 12-30030 352 Delaware. Laws, statutes, etc. Law relating to mcome tax, Delaware, 1917. MUford, Del, Press of Milford chronicle pub. co. [1917] i^Anp. 15\<^. ^ ^^~^}^^. , HJ4665.D28A4 1917 Also in Laws of the state of Delaware passed at ninety-sixth session of the General assembly, 1917. v. 29. Wilmington, Del., 1917, p. 55— o5. For amendments see Laws of Delaware, ninety-seventh General assembly, 1919, v. 30, p. 60-^5. 353 Massachusetts. Laws, statutes, etc., \n^. Income tax. Gen- eral acts, 1916, chapter 269. An act to impose a tax upon the income received from certain forms of intangible property and from trades and professions. [Boston, 1916] 37 p. 25"^, 17-27082 HJ4666.M36 1916 Also in General acts passed by the General court of Massachusetts 1916. Boston, 1916, p. 249-274. ' For amendments, interpretation of act, etc. see General acte of Massachusetta, 1917, p. 444^45; 1918, p. 6-7, 20-21 23 97 II9 175^219, 256-261; 1919, p. 33, 37-38, 90-91, 105-106, 233-235,' 296^ 298, 371-373; 1920, p. 56, 298-299, 313, 315. * 354 Bond, Henry H. Administration of the new Massachusetts mcome tax. National tax association. Bulletin, Nov. 1916, v. 2: 46. HJ2240.N313,v.2 355 Massachusetts' first year of the state income tax {In National tax association. Proceedings, 1917. New Haven Conn., 1918. p. 92-101.) HF2240.N3 1917 356 BuUock, Charles J. The Massachusetts income tax. National tax association. Bulletin, June, 1916, v. 1 : 125-128. HJ2240.N313,v.l ' \ 357 Operation of the Massachusetts income tax. 358 QuaHerly journal of economics. May, 1918, v. 32: 525-532. EBl.Q3,v.32 •^^. Taxation of property and income in Massachusetts. Quarterly journal of economics, Nov. 1916, v. 31: 1-61. 21232*— 21 4 HB1.03,v.31 50 LIBRARY OF CONGRESS 359 Lewis, Daniel Bell. Income tax guide for individuAls; th« Federal income tax law as amended September 8, 1916, the Massachusetts income tax law of 1916. Boston, Mass., D, B, Lewis Deducting and withholding at source. Rules and regulations of the state comptroller, in relation to taxes unposed upon and with respect to incomes by chapter 627 of the laws of 1919. [Albany] 1919, 8 p, 23cm, ^^^^^ HJ4666.N48A3 1919a ~ Information at source. Rules and regulations of the state comptroller, in relation to taxes imposed upon and with respect to incomes by chapter 627 of the laws of 1919 . . . Julys, 1919. [Albany, 1919] 6 p, 23cm, ^^"^^^^^ HJ4655.N48A3 1010 387 State finances. Albany, N, Y, [1917-1919], 3 v. 23cm, monthly. Contains information on the Income tax. See especially Income tax number, June, 1919, v. 3, no. 6, 24 p.; New York's new income tax law, by Eugene M. Travis, Aug. 1919, v. 3, no. 8, p. 2-8; The new state income tax, by Eugene M. Travis Nov' 1919, V. 3, no. 11, p. 2-4. "-2^223 Hjn.N736 54 LIBRARY OF CONGRESS 388 New York (State) Comptroller's office. Suggestions of State comptroller Eugene M. Travis in relation to taxation. Submitted before the Joint committee of the Senate and the Assembly, appointed to study the subject. Albany, N. Y., February 12, 1919. Albany, J. B. Lyon company, 'printers, 1919. 21 p, 22^^. The individual income tax: p. 5-10. 20-8936 Kr2424.A7 1916 389 — Legislature, Joint committee on taxation. Report. Transmitted to the Legislature February 14, 1916. Albany, J. B. Lyon company, printers, 1916. vi, 295 p. incl. tables. 22^^. [Legislature, 1916. Senate doc. 26] Ogden L. Mills, chainnau. Another issue, 1916, includes also the "Minority report." The income tax: p. 184-206. Draft of law for income tax: p. 213-234. 17-25672 H:J2424.A7 19164 390 — Tax commission. Annual report. 1919. Albany, 1920. 79 p. tables, col. diagrs. 23<''^. 16-27403 HJ11.N764 391 New York's income tax law. Constitutional review, Oct. 1919, v. S: 245-248. 392 Powell, Henry M. Does the New York income tax violate the federal constitution ? (In National tax association. Proceedings, 1919. Albany, 1920 p. 398^00.) HJ2240.N3 'l9ia 393 394 — Should excess profits tax be deducted in computing the New York franchise tax on mwcantile and manu- facturing corporations ? National tax association. Bulletin, Dec. 1918, v. 4: 66-72, HJ2240.N313,v.4 — The taxation of corporations and personal income in New York. Kev. ed. New York, Clark Boardman co., ltd., 1919. vi, 4OO p. 24^^, HD2763.U7N748 — Supplement to Taxation of corporations and personal income in New York, containing a commentary on all important matters affecting the taxation of persons and of corporations since July 1,1919, including the new rules and regulations of the state comptroller governing the administration of the new personal income tax law with a full explanation thereof. New York, Clark Boardman co., Ud., 1920. 3 p. l, 401- 681 p. 23^^. 19-12558 Rov. HD2758.T77N743 SuppL LIST OF KECENT REFERENCES ON THE INCOME TAX 55 395 Powell, Henry M., and Joseph J. Silver. New York franchise tax on manufacturing and mercantile corporations (state income tax). New York, WiUiam Boyd press, 1918. xi, 152 p. fold, form. 24^'^. 18-14094 HD2763.XJ7N74 396 Bothman, Moses H. A synopsis of the New York state income tax law. New York, M. H. Roihman <& co. [<^1919] 12 p. lOx 23^"^. 19-16053 HJ5807.N6B6 397 Seligman, Edwin R. A. New York income tax. Political science quarterly, Dec. 1919, v. 34: 521-545- Hl.P8,v.34 398 The next step in tax reform. {In National tax association. Proceedings, 1915. Ithaca, N. Y., 1915. p. 126-145.) Income tax: New York: p. 135-145. HF2240.N3 1916 Also published separately. HJ2385.S46 399 Our fiscal difficulties and the way out. {In New York (State) Tax dept. Eight conference on taxation . . . Jan. 22-24, 1919. Albany, 1919. p. 13-22. New York state tax bulletin, v. 4, no. 4.) Appendix: Estimate of the yield of a personal income tax in New York state and New York city: p. 23-56. HJ11.N767 1919 400 The taxation of nonresidents in the New York income tax. National tax association. Bulletin, Nov. 1919, v. 5: 40-50. HJ2240.N313,v.5 401 Standard statistics company, inc., iVew? Forfc. Non-taxable 1919 dividends under the New York state income tax law. New York [ 1920] 20 p. 21"^"^. 20-7874 HJ5907.N6S7 402 Securities prices as of December 31, 1918 compiled for and under the supervision of the comptroller of the state of New York for use in determining the valuation of se- curities under the state income tax law. New York [^920] 1 p. I., 5-288 p. 20<^. 20-5798 HG4916.S7 403 Tanzer, Laurence A. The need of a state income tax. (/n New York (State) Tax dept. Eight conference on taxation . . . Jan. 22-24, 1919. Albany, 1919. p. 109-122. New York State tax bulletin, v. 4, no. 4) Discussion: p. 122-141. HJ11.N767 1919 56 LIBRABY OF CONGRESS LIST OF BECENT REFERENCES ON THE INCOME TAX 57 404 Tanzer, Laurence A. State income taxation, with special reference to the New York income tax law. {In National tax association. Proceedings, 1919. New York, 1920. p. 386-397.) HJr2240.N3 101© 405 Tax law of the state of New York being 1. 1909, chap. 62, entitled ''An act in relation to taxation, constituting chapter sixty of the Consolidated laws" with all amend- ments to the end of the legislative session of 1919, ed. by John T. Fitzpatrick . . . completely indexed. 1919 complete ed. New Yorky Baker, Voorliis dh company; Albany, N. F., M. Bender <& company, incorporated, 1919, 2 p. Z., [3]-31Ji. p. Taxes upon and with respect to personal incomes: p. 242-267. 19-12060 HJ3324.A3 lOlQ 406 Travis, Eugene M. Federal income-tax law and regulations versus New York state law and regulations. Journal of accountancy, Feb. 1920, v. 29: 81-90. HF6601.J7,v.2» 407 Fiduciaries under the New York state income tax laws. Trv^t companies, Dec, 1919, v, 29: 587-590. HG4341.T8,v.2« 408 409 How New York state income tax law affects the trade. Metal worker, Jan. 16, 1920, v. 93: 86-87. TS200.M4,v.98 How the New York state income tax will work. Magazine of WaU street, Jan. 24, 1920, v. 25: 354. HG4601.M3,v.2(l 410 New York state income tax. Metal worker, Jan. 23, 1920, v. 93: 117-118. TS200.M3,v.98 411 State comptroller on workings of New York state in- come tax. Commercial and financial chronicle, Jan. 3, 17, 1920 v 110 (Sec. 1): 47-48, 215-218. HGl.C7,v.llO 412 U. S. Supreme couH. Text of Supreme court decision holding New York income tax law invalid as to non-residents. Commercial and financial chronicle. Mar. 6, 13,1920 v 110* 936; 1048-1049. HGl.C7,v.llO il3 ZoUer, J. P. New York state income tax. National tax association. Bulletin, Apr. 1916, v. 1: 59-61, HJ2240.N313,v.l \ 414 Zoller, J. F. Taxable net income under the New York law. National tax association. Bulletin, Jan. 1919, v. 4: 97-100. ^ . . HJ2240.N313,v.4 415 Taxation of machinery and fixtures. {In National tax association. Proceedings, 1917. New Haven, Conn., 1918. p. 218-247.) New York income tax law: p. 244-247. HJ2240.N8 1017 416 North Carolina. Laws, statutes, etc. Revisal of 1908 of North Carolina; being the public and general statutes of the state, prepared by authority of chapter 522 of the public law, of 1907, and annotated with decisions of Supreme courts by George P. Pell. Charleston, S. C, Walker, Evans dh CogsweU co., 1908. 2 v. 23^^"^, Incomes: v. 2, p. 5124-5131 . For amendments see Public laws and resolutions of the state of North Carolina passed by the General assembly at its session of 1917. Raleigh, 1917. p. 399-400. 9-21588 Rev. 417 Maxwell, A. J. Taxation of incomes in North Carolina. National tax association. Bulletin, Mar. 1919, v. 4: 119- 124. HJ2240.N313,v.4 418 North Dakota'. Laws, statutes, etc. Laws passed at sixteenth session of the legislative assembly of the state of North Dakota . . . 1919. [Bismarck, Bismarck tribune, 1919.] 544 p. 23i<^. Income tax: p. 428-450. 7-31546 419 Tax commission. 1918 recommendations and chapter 1, Work of the North Dakota Tax commission to the governor and members of the legislature. [Bismarck] Bismarck tribune co., state printers, 1918. 16 p. inch tables. 22i^. Recommends an income tax, p. 6. 19-27051 HJ11.N955 1918 420 Oklahoma. Laws, statutes, etc. Supplement to the Revised laws of Oklahoma of 1910, . . . By Clinton Orrin Bunn. Ardmore, Okla., Bunn publishing company, 1918, 3 p. I., xlii,1289p. 26"^. Taxation of incomes: p. 1018-1021. 13-12889 Revised 2 421 Eussell, Campbell. Taxation in Oklahoma. {In National tax association. Proceedings, 1917. New Haven, Conn., 1918. p. 50-55.) Deals prindpally with the income tax. HJ2240.N3 1017 58 LIBRARY OF CONGRESS 422 Tennessee. Laws, statutesj etc. Thompson's Shannon's coda * of Tennessee, 1918. LouisviUe, Ky., The Baldwin law hook company, incorpo" raied, 1918. 2 p. Z., iii-xlii, 3109 p. Incomes: p. 333. * 18-11062 423 Virginia. Laws, statutes, etc. Code of Virginia, with the Dec- laration of independence, the Constitution of the United States, the constitution of Virginia . . . annotated . . . Richmond, D. Bottom, superintendent of public printing, 1919. 2v. 25^'^. Income tax: v. 2, p. 30S3-3087. For amendments see Acts and joint resolutions of the GenenU assembly . . . 1918, p. 393; 1919, p. 68. 20-10142 424 Virginia tax laws, 1919, with sections of the code and acts of Assembly in relation to the duties of the commissioners of the revenue and treasurers of the several counties and cities. Comp. and issued by the auditor of public accounts, December, 1919. Eichmond, D. Bottom, superintendent of public printing, 1919. xl, 234 V- ^^*~- Contains section on Income tax. 20-27096 HJ3352.A3 lOlQ 425 Burroughs, A. H. Virginia income tax law as applied to cor- porations engaged in interstate or foreign commerce — its constitutionality. Virginia law regiMer, Oct, 1917 ^ n. s., v, 3: 401-^16, 426 Wisconsin. Laws, statutes, etc. The Wisconsin income tax law, with explanatory notes. 4th ed. Issued by Wis- consin Tax commission ... 1919. Madison, Wis., Democrat printing company, state printer [1919] 82 p. 23^"^. 20-3241 HJ4655.W66 1910 Also in Wisconsin statutes, 1919, v. 1, Madison, Wis., 1919. p. 912-921. 427 Adams, Thomas S. The constitutionality of Wisconsin income tax affirmed. American economic review, Mar. 1912, v. 2: 194-196. HBl.E26,v.9 428 The income tax as a substitute for the property tax in certain forms of personalty in the state of Wisconsin. (in National tax association. Proceedings, 1910. Columbus, Ohio. p. 87-110.) HJ2240.N3 1910 LIST OF RECENT REFERENCES ON THE INCOME TAX 59 429 Adams, Thomas S. Significance of the Wisconsin income tax. Political science quarterly, Dec. 1913, v. 28: 569-585. Hl.P8,v.28 430 Wisconsin income tax. American economic review, Dec. 1911, v. 1: 906-909. HBl.A5,4th sur.^y.l 431 Haugen, Nils P. The Wisconsin income tax. {In National tax association. Proceedings, 1912. Madison, Wis., 1913. p. 321-333.) Discussion: 334-341. HJ'2240.N3 1912 432 Kennan, Kossuth Kent. The Wisconsin income tax. Quarterly journal of economics, Nov. 1911, v. 26: 169-178. HBl.Q3,v.26 433 Wisconsin income tax. American academy of political and social science. Annals, Mar. 1915, v. 58: 65-76. Hl.A4,v.58 434 435 Wisconsin income tax law. {In National tax association. Proceedings, 1911. Columbus, Ohio, 1912. p. 103-113.) HJ2240.N3 1911 The Wisconsin income tax law. Case and comment, Dec. 1912, v. 19: 44I-447, % 436 Lyons, T. E. Distribution of income taxes to localities; a vagary of the Wisconsin income tax law. National tax association. Bulletin, Dec. 1919, v. 5: 73-75, HJ2240.N313,v.6 437 Wisconsin income tax. American academy of political and social science. Anndls, Mar. 1915, v. 58: 77-86. Hl.A4,v.68 438 Stamp, J. C. The [income] tax experiment in Wisconsin. Economic journal, Mar. 1913, v. 23: I42-I46. HBl.E3,v.23 439 Wisconsin income tax; results of the assessments of 1912, 1913, 1914, 1915, and 1916. National tax association. Bulletin, Mar. 1917, v. 2: 158-164 HJ2240.N313,v.2 440 Tax commission. Biennial report. Madison, Wis., 1910-1918. 5 v. tables. 23'^'^. 1910: Chap. II. The income tax: p. 19-27; 1912: Chap. III. The income tax: p. 24-44; Chap. IV. Proposed amendments to the income tax law: p. 45^6; 1914: The income tax: p. 90-140; 1916: Income tax: p. 41-53; Results of the income assessments of 1913, 1914, 1915, aud 1916: p. 54-73; 1918: The income tax: p. 5-12. 7-21690 HJ11.W65 60 LIBRABY OF CONGRESS 441 Wisconsin. Tax commission. Report ... on the revenues and expenditures incident to the income tax. 10 p. {In Wiaconsiii. Senate. Journal of proceedingB, 51st sesdon 1913. Madison, 1913. App. III.) J87.W6 1913b 442 Hawaii (Ter.) Laws, statutes, etc. Revised laws of Hawaii, 1915. Comprising the statutes of the territory, revised and annotated. Honolulu, T. E,, Honolulu star-hvUetin, Ud,, 1915. 2 v Z 13]~1836 p, 26<^, ^* ' Income tax: p. 55f>-563. For amendments see Laws of the Territory of Hawau, 1915 p 189- • 190; 1917, p. 112, 125, 302-303; 1919, p. 27-28. 279-281 ' 15-16256 Rev. 443 Philippine Islands. Laws, statutes, etc. An act estabUshing the mcome tax, making the provisions relating to said tax . . . Approved Mar. 7, 1919. {In Philippine Islands. Official gazette, July 30, 1919, v. 17, p. 1121-1131.) J8.A4,v.l7 FOREIGN COUNTRIES FRANCE 444 Aimond, B. L'avant-projet d'impdt sur le revenu [texte] Reforms economique, June 14, 1912, 21, annee: 754-768, HB3.R3,21.ann$e 445 Le nouveau projet d'impdt sur le revenu expos6 par son auteur. JSconomisteJranfais, May 25, 1912, 40. annee, v. 1: 802-803. HB3.£3,40.aim6e,v.l 446 Amieux, Alphonse. La loi du 31 juiUet 1917 sur T^stablisse- ment d'un imp6t sur diverses categories de revenus. Lyon, A. Rey, 1917, II4 p. 19<^. "Table des principales lois cities": p. 114. ^^"^^2 HJ47ie.A4 447 Battut, Amedee. L'impdt sur les traitements, salaires, pen- sions et rentes viageres; commentaire th^orique et pra- tique de la loi du 31 juillet 1917 (articles 23 h 29). Paris, L. Tenin [pref. 1918] 3 p, I, [3]-86 p., 1 I. 25\^. ^^^^ HJ4717.A6Bd 448 Bocquet, L. Memento de Timpdt g^n^ral sur le revenu Qois du 15 juill. 1914, du 30 d6c. 1916 et du 23 f^v. 1917) Paris, Lihrairie de la Societe du recueil Sirey, 1 91 7. 99 Ti 1 o 18i<^. ^^^' 17-23457 HJ471636 449 Bougault, Paul. Manuel pratique des nouveaux imp6ts (loi du 31 juUlet 1917) Taxation des b^n^fices industries, agricoles, declarations et forfait, traitements, salaires] revenus des professions, declaration des employeurs, in- terets des cr^ances, etc., d^gr^vements, bar^me'des sommes k payer. En annexe Timpdt foncier et le loi du 29 mars 1914, contentieux des reclamations. Orenohle, J. Rey [1917] 263 p, 25*^. ^^^^^3 , HJ3478 1917b 450 Chronique du mouvement legislatif. Revue de science et de legislation finandhes, July-Sept, 1912 V. 10: 542-563, HJl03.R7,v.lo Contents:— I. L*avant-projet d'impdt sur la revenu (S^nat).— II. La proposition d'impdt sur la plus- value sociale 62 LIBRARY OF CONGRESS 451 Cohen, Edouard. Une oeuvre utile et n^cessaire. Apropos du liyre de M. Just Haristoy sur l'imp6t sur le revenu. Revue intemationale du commerce, de Vindustrie et de la hanqu€y Mar, 31, 1910, 12, annee: 189-196. HF16.It4,12.ann6e 452 Combat, P. J., ed. L'application de rimp6t sur le revenu; memento du contribuable, taxe sur les non-mobilis6s; textes officiels avec r^sum^ historique, commentaire, bardmes des taxes, module de declaration. 2. Edition. Paris [etc.] Berger-LevrauU, 1917, 96 p, 17'''^, (Legislar' tion de guerre . . . 1916-1917. [13]) l'-24194 HJ4716.Ce 453 Les imp6ts c^dulaires et rimp6t global sur les revenus. Memento du contribuable, r^sum^ historique, impdts h. retranger, textes officiels et commentaires, bar^mes divers. Paris, Nancy, Berger-Levrault [1918] 2 p. I., [9]-300 p. 18^*^^, (Bihliothegue des sciences economiques . , .) HJ4716.C64 L4mp6t global sm- les revenus . . . Supplement. Paris [etc.] Berger-Levrault, 1918, 11 p. i<^i<^"». (Biblio- theque des sciences economiques . . .) 19-13122-3 HJ4716.C4 Suppl. 454 La Commission s^natoriale et Timpot sur le revenu. L'Economistefranfais, May 4, 1912, 40, annee, v, 1: 671-672. Detailed analysis of the proposal of M. Almond. HB3.E3,40.ann6e,v.l 455 Delahaye-Bougere, Dominique JuHen. La contribution ex- traordinaire sur les benefices de guerre. Paris, G. Roustan; [etc., etc.] 1917-18. 3 v. 24^"^^. 18-21975 HJ4717.AeD4 457 Delombre, Paul. L'imp6t sur le revenu. Revue intemationale du commerce, de Vindustrie et de la hanque, Mar. 31, 1907, 9. annee: 185-220. 458 Domergue, Jules. L'Impot sur le revenu. Reforme economique, Nov, 14, 1913, v. 22: 1285-1287, HB3.B3,v.22 459 La v^rite sur le nouveau projet d'impdt sur le revenu. Reforme economique, Mm/ 17, 1912, v, 21: 613-618. HB3.Il3,v.21 460 Paits economiques, statistiques et financiers. L'imp6t gen- eral sur le revenu. Journal des economistes, Jan. 15, 1916, 6e ser. v. 49: 117-121. HBd.J8,6e ser.v.49 y LIST OF RECENT REFERENCES ON THE INCOME TAX 63 461 Palck, fitienne. L'impdt g^n^ral sur le revenu. Correspondant, Mar. 10, 1916, v, 262: 912-926. AP20.C8 V.262 462 L'impdt g^n^ral sur le revenu: declaration et taxation: les elements certains. Journal des economistes, June, 1916, 6 ser, t, 50: 403-414. 463 Pernald, Charles B. French income taxes. » • r. . American bar association. Journal, Oct. 1917, v. 3: 700- 702. 464 Prance. AssemhUe nationale, 1871- SSnat. Rapport fait au nom de la commission charg^e d'examiner le projet de loi adopts . . . portant . . . ^tablissement d'un imp6t general . . . et d'un imp6t ... sur Tensemble du revenu. Annexe no. 438. Nov. 27, 1913. {In France. Journal officiel. S^nat. Doc. pari. Seas. extr. 1913. p. 27-76.) J7.F2B 1913 465 466 467 ^ Rapport . . . portant suppression des contributions directes et 6tablissement d'un imp6t g^n^ral sur les revenus et d'un imp6t compl^mentaire sur Tensemble du revenu. Annexe no. 89. Mar. 5, 1914. {In France. Journal officiel. S4nat. Doc. pari Sees ord' 1914. p. 104-108.) J7.F2B 1014 Ohamhre des deputes. Commission annvMe du budget. Rapport fait au nom de la Commission du budget charg^e d'examiner le projet de loi portant 6tablissement d'un imp6t national sur le revenu, par M. Noulens depute. ' [Paris, MaHinet, imprimeur de la CTiamhre des deputes 1913] 19 p. 26i<^. (Chambre des depuUs. 10, Ugisl, sess. de 1913, no. 3020; annexe au proces-verbal . . . 21 juiMet 1913) "Projet de loi": p. 13-19. ^^2338 HJ4716.A2 1013 Rapport fait au nom de la Commission du budget chargee d'examiner le projet de loi . . . concernant: 1°. L'^tablissement d'une contribu- tion extraordinaire sur les benefices exceptionnels ou supplementaires r^alis^s pendant la guerre.— 2°. Cer- taines mesures fiscales relatives h, la legislation des pat- entes, par M. Raoul P^ret, depute. [Paris, MaHinet, imprimeur de la Chambre des dSputes 1916] 53 p. 26^^. (CJmmbre des dSputes. 11, Ugisl, sess. de 1916, no. 2228; annexe au proces-verbal . . . 22 juin 1916) 17-30627 HJ4717.A6A5 1016a 64 LIBRAKY OF CONGRESS 468 Prance. AssemhUe nationale, 1871- Ohamhre des deputSft. Commission de la legislation flscale. Avis presents au noin de la Commission de la legislation fiscale, sm* les articles 12, 19, 21 et 22 du projet de loi . . . portant fixation du budget general des depenses et des recettes de Texercice 1914, relatifs h Timpdt sur le revenu, par M. Andc6 Kenard, depute. [Paris, Martinetj imprimeur de la Chamhre des deputes^ 1914] 8 p. 26i^. (Chamhre des deputes. 11. legist, sess. de 1914, no. 326; annexe au proces-verbal . , . 10 juiUet 1914) 15-27805 HJ4716.A2 1914 469 Avis pr6sent6 au nom de U 470 471 Commission de la legislation fiscale sur le projet de loi . . . concernant: 1°. L'^tablissement d'une contribution ex- traordinaire sur les benefices exceptionnels ou suppl^- mentaires r^alis^s pendant la guerre.— 2°. Certainea mesures fiscales relatives h. la legislation des patentes, par M. Edouard Andrieu (Tarn), depute. [Paris, Martinet, imprimeur de la Chamhre des deputes, 1916] 7 p. 26\^. {Chamhre des deputies. 11. legisl, sess. de 1916, no. 2250; annexe au proces-verhal ... 24 juin 1916) 17-30629 HJ4717A6A5 1916b ; — ; -^ Rapport fait au nom de la Com- mission de la legislation fiscale, charg^e d'examiner le projet de Ipi, adopte par le S^nat, concernant la contribu- tion fonciere des proprietes baties et non b^ties, et rimpdt sur le revenu des valeurs mobilieres fran^aises et etrangeres, par M. Jacques Louis Dumesnil, depute. [Paris, Martinet, imprimeur de la Chamhre des deputes 1914] 30 p. 26i<^. {Chamhre des deputes. 10, Ugisl, sess. de 1914, no. 3774; annexe au proces-verhal . . . 26 mars 1914) 14-22769 HJ4346.A2 1914 ; ; Rapport fait au nom de la Com- mission de la legislation fiscale, chargee d'examiner les projets de loi portant suppression des contributions personnelle-mobiliere, des portes et fen^tres et des patentes, et tendant k Tetablissement d'un imp6t sur les revenus, par M. Jacques Louis Dumesnil, depute. Paris, Impr. de la Chamhre des deputes. Martinet, 1917. 220 cxl p. 26^. {Chamhre des deputes. 11. Ugisl, sess. de 1917, no. 3044; annexe au proces-verhal . . . 22fevrier 1917) 1^9182 HJ2669.A4 1917 LIST OF RECENT REFERENCES ON THE INCOME TAX 65 472 France. Commission superieure sur les hSnSfices de guerre. Recueil de decisions de la Commission superieure. Paris, Imprimerie nutionale, 1917- 27-29^"". 473 474 475 476 Decisions de la Commission superieure. Table par ordre alphabetique des matieres. Decisions n"^ 1 a- Paris, Imprimerie nationale, 1918- 23'='^. 19-1658« - HJ4717.AeA3 Laws, statutes, etc., 1913- {PoincarS) Lest imp6ts nouveaux; impot sur le revenu, contribution sur les benefices de guerre, taxes nouveUes; textes sans com- mentaires. Paris, Uhrairie DaUoz, 1917. 3 p. I, [9]-132 v 171^ ^^ ^""^-^ HJ347e 1917 ^ Projet de loi portant etablissement d'un impd national sur le revenu . . . presente par M. Charles Dumont, ministre des finances. ^^?!^;. -a^«^^^<, imprimeur de la Chamhre des deputes, 1913] 11 p 26^^, {Chamhre des deputes. 10. Ugisl, sess. de 1913, no. 2769; annexe au proces-verhal . , . 27 mai 1913) ^^^•^^"^ HJ4716.A2 1913 a Proposition de loi ayant pour objet d'etablir une taxe speciale et unique sur les benefices nets realises sur les fourmtures de guerre . . . presentee par M. Andre Kenard, depute. [Paris, Martinet, imprimeur de ui Chamhre des deputes, 1915] 13 p 27^-^. {Chamhre des ^deputes. 11. Ugisl, sess. de 1915, no. 1335; annexe au proces-verhal ... 7 octohre 1915) ^^"^^^ HJ4717.A6A5 1915 Proposition de loi ayant pour objet d'etablir line taxe speciale sur les benefices industriels et commer- ciaux extraordmaires du temps de guerre . . . presentee par M. Landry, depute. [Paris, Martinet, imprimeur de U Chamhre des depuUs, 1915] 5p 26ic. ^Chamhre des deputes. 11. Ugisl, sess. de 1916 no. 1595; anrme au proces-verhal . . . 17 decemhre 1916) ^^-1^^^^ HJ4717.A6A5 1915 c 477 Fr^dault, Felix. L'application de rimp6t sur le revenu (Quelques diflicultes.) Jourrud des economistes, Mar. 15, 1916, v. 49: 388-391. 21232**— 21 5 HB3.J8 v.49 .^. 66 LIBRARY OF CONGRESS 478 French income tax and excess profits taxes. TJ, S, Bureau of foreign and domestic commerce. Commerce reportSy June 2, 1917, no. 128, p. 833, HCl.R108,1917,no.ia8 479 Girault, Arthur. L'imp6t sur le revenu et la declaration. Journal des economistes, Apr. 1916, 6 sir. t 50: 53-62. HB3.J8,6 84r.t.50 480 Granval, fldouard. Guide pratique de Fassujetti Jt la con- tribution extraordinaire sur les b6n^fices de guerre comprenant le d^cret du 22 d^cembre 1917, et les cora^ mentau-es bas6s sur les r^ponses de M. le ministre des finances aux questions qui lui ont 6t6 poshes et sur les decisions de la Conmussion sup^rieure. [2. 6d.] Alger, Impnmerie modeme, J. Horrvar, 1918. 41 p. 18^, ^^^^^ HJ4798.A607 lOlS 481 Guyot, Yves. Les nouveaux impdts. Journal des economistes. May, 1920, 6. ser. t. 66: 145-166. Le rendement de I'impdt personnel et global but le revenu* p 147-157; L'imp6l sur les b^n^fices de guerre et la superlaxe: p. ^^^^^2- HB3.J8,6.s,• ^A* 1 AP20.R3,6.p6r.t. 34 4yo Li impot sur le revenu. Revue des deux mondes, Mar. 15, 1916, 6. per t. 32: 346-365. AP20.R3,6.p6r.t.32 496 Lugay, Comte de. L'impdt general sur le revenu dans le pass6 et le present. Reforme sociale, Sept. 16, 1898, v. 36: 389-409. H3.B3,v.3e 68 LIBRARY OF CONGRESS 497 Manchez, Georges. L'impdt general sur le revenu. Revue 'politique et parlementaire, Feb.- Mar, 1899, v. iP- 288-316, 475-519. H3.R4,v.i9 498 Mayer-Bleneau, G. Le bilan fiscal. Paris, Delagrave, 1920, 134 P- incl. tables. 18i^. {Publi- cations de la Societe Muciaire de Paris) 2^^^01 HJ4717.A7M3 499 Mercier, Auguste, and Joseph BaUot. Les imp6ts c^dulaires et rimp6t g^n^ral sur le revenu; manuel du contribuable; commentaire des lois du 15 juillet 1914 et du 31 juillet 1917, avec tableaux, baremes et modeles de calcul. 2. ed., rev. et complet^e, avec bon donnant droit a I'appendice. Paris, Administration du Journal des n^taires et des avocats et du Recueil general des lois et decrets, 1918. 3p.l., [5]-21 6 p. ^4*"". HJ3478 1918m Appendice h, la 2. ^d. Paris, Administration du Journal notaires et des avocats et du Recueil general des lois et decrets, 1918, 38 p,, 1 I, ^5cm^ HJ3478 1818m App ■* 18-20861-2 500 [Nancy. Chambre de commerce] Nouvelles contributions direc tes. Impo ts sur les revenus ; textes complets et mis h jour avec exemples a Tappui des lois des 15 juillet 1914: Impot general, 31 juillet 1917: Imp6ts c^dulaires. Nancy, Impr, Lorraine, Rigot <& c*^ [1917] 38, [2] p. 21^, 18-7915 HJ4716.A2 1917 601 The new French taxation. Economist, London, Jan. 27, 1917, v, 84: 132-134, Hail.E2v.»4 502 Les nouveaux imp6ts. Journal des economistes, July, 1920, 6, ser, t. 67: 72-77, L'impot global sur le revenu: p. 72-74. HB3.J8,6.s6r.t.67 503 Oziol, Georges. La taxation des revenus mixtes dans Tin* dustrie & le commerce. Besanix>n, Typ. J, Dodivers, 1914. 2 p, I, [iii}-4v, 214 P. fold. tab. 25'''^. " BibUographie " : p. [iuj-iv. 1^27975 HJ4716.0S 604 Parisot, L^on. Manuel pratique et commentaire de la loi du I*' juillet 1916 sur les b^n^fices de guerre, suivi des textes de la loi, des decrets et circulaires de la Direction g^nerale des contributions directes avec reponses de i LIST OF RECENT REFERENCES ON THE INCOME TAX 69 M. le ministre des finances aux questions qui lui ont et6 posees au sujet de certains points d' application de la loi et les principales decisions de la commission superieure, Nouv. 6d., enti^rement refondue et considerablement augm. Paris, A, Michel, 1917. 3 p, l, [3]-360 p. 18i<^^, 18-21972 HJ4717.A6P3 1917 505 Parisot, Leon. Modifications apport^es h la loi sur les bene- fices de guerre par la loi du l®*" Janvier, 1918. [Paris, 1918] 61 p. 17 i'^'^. 18-21105 HJ4717.A6P34 506 Raviart, £mile. L'imp6t cedulaire. Paris, Rousseau & c*^, 1918- 25^. 18-21256 HJ3478 1918r 507 r — L'impdt g6n6ral sur le revenu; guide du contribuable, par Emile Raviart . . . ouvrage contenant le texte et le commentau-e de la loi du 15 juillet 1914 (modifiee par les lois de 30 d^cembre 1916, 23 f^vrier et 31 mars 1917) et du d^cret du 17 Janvier 1917 qui ont institue la declara- tion obligatoire. 2. 6d. entierement refondue contenant la note minist^rielle du 21 avril 1917 relative au revenu normal lvalue forfaitairement. Paris, Rousseau cfc c<«, 1917. 2 p. I,, 96 p, 20"^, HJ4716.Il3i Supplement k la 2« Edition de rimp6t g^n^ral (ou complementaire) sur le revenu. Paris, Rousseau et c^, 1918. 15, [1\ p. 20 f^. 18-8131-2 HJ4716.I13 Suppl. 508 Royer, Copper. Conmientaire th^orique et pratique de la los du 1^^ juillet 1916 sur les benefices de periode de guerre. Paris, En vente, Librairie DaUoz, cJiez Vauteur, 1916, 1 p, I,, iv, 190 p, 22^'^'^, 1^7914 • HJ4717.A6R6 509 Sauvage, Francis. Les imp6ts sur les revenus et les moyens de contr61e du fisc; etude theorique et pratique sur rimpdt general et les nouveaux imp6ts avec declaration obligatoire (lois de 1914, 1916 et 1917). Paris, L. Tenin, 1918. 2 p, I., 331 p. 22'^'^. 18-20252 HJ4716.S3 510 Worms, fimile. De rimp6t sur le revenu. Revu^ politique et parlem£ntaire, 1895, v. 3: 30-51, H3.B4,v.3 GERMANY 511 Additional German [income] taxes. Beview of the foreign press: The economic review, Jan. SI 1920, V. 1: 272. , **, 612 Bavaria. Laws, statutes, etc. Einkommensteuergesetz vom 14. August 1910. Textausg. mit Anmerkungen, Ein- leitung und alphabetischem Sachregister sowie Ein- fuhrungsgesetz. Bearb.. von Hans Kossler. Anshach, C. Briigd & sdhn, 1911. xiv, 225, 20 p. 15l«n {Bayensche Gesetze. Textausg. mit Anmerkungen und Hegtster) 12-11729 513 Bonisch. Sind die Einkommen- und Ergfinzungssteuern rich- tig vertedt ? JahrbiUher fur Nationalokonomie und Statistik, Mar. 19m" S.Folge, v. 33: 390-392. HB6.J3,3.Folee,v.38 514 Buck, L Die Ermittlung des steuerpflichtigen Einkommens und Vermogens, zum Handgebrauch fOr Publikum und xJehorden. HJ^4723.B8 515 Dembowski, Wilhelm. Die Entwicklung der Einkommen- steuerzuschlage in den preussischen Stadtkreisen sail Uriegsbegmn. Jahrhucher fur Nationaldkonomie und Statistik Dec 1919 V. 113: 641-^47. iB5.J3,v 118 516 Dietzel, Heinrich. Reichsnachlasssteuer oder Reichsvermd- genssteuer? ^erlm. L- Simian nf,, 1909. 60 p. 24^, (VollcswiH^ schafthcU Zntfragen, Vortrage und Ahhandlungm hrsg von der VolkswirtscUfUichen GeseOschaft in Berlin, hft W) H.5813.a3D« 517 Brier, Prdr. and P. Koppe. Das Reichseinkommensteuerge. setz vom 29. III. 1920. ^ ^ Berlin, Industrie Verlag Spaeth und Linde, 1920. 320 p t LIST OF RECENT REFEREN^CES ON THE INCOME TAX 7l 518 Eynefn, R. Zur Frage der Reichseinkommensteuer. Berlin^ Staatspolitischer Verlag, 1919. 22 p. 519 Oermany. Capital profits tax. U. S. Bureau of foreign and domestic commerce. Commerce reports, June 3, 1920, p. I304. HC1.R198,1920 520 Germany. Laws, statuies, etc., 1888- (WiUiam 11). Entwuif eines Kriegsgewinnsteuergesetzes nebst Begriindung, wie er vom Bimdesrate beschlossen worden ist. [Berlin, 1916] 1 p. l, 82 p. 32^^"^. ^^~^^^ HJ4720.A6 1916 521 Germany's income tax: Suggested modifications criticised. Review of the foreign press: The economic review, Aua 27 1920. v.2:369. ' 522 Hombui^er, Max. Das neue Einkommensteuergesetz. Berlin, Hermann Sach, 1920. 48 p. 523 L'impdt sur ie revenu en Pnisse, de 1892 a 1911. France. Minist^re des finances. Bulletin de statistique et de legislation comparee, June, 1912, v. 71 : 762-763. HJ103.B7,v.71 523a Kuczynski, Robert Ren6. Ein Reichsfinanzprogramm fur Tubingen, Mohr, 1920, vii, 66 p. 23^^. {Recht und btaat m Geschichte und Gegenwart ... 17) Die Groese des deutschen Volkseinkommens: p. 42-53. ^^"^^^^ HJ1119.K9 524 lippesches Gesetz uber die staatJiche Einkommensteuer Vom 12. Juni 1912. * Finam-Archiv; Zeitachriftfiir das gesamie Finanzwesen, 191 A V. 31: p. 419-U7. HJ106.P4,v.3i 525 Mayr, Georg von. Reichseinkonmiensteuer und Verwandtes Internationale Wochenschnft filr Wissenschift, Kunst und TechmJc, Feb. Id, 22, 1908, v. 2: 215-224; 245-262. AP30.r7,v.2 526 MoU Bruno. Zur Geschichte der Vermogenssteuern Leipzig, Duncker <& Humblot, 1911. 2 p. Z., 133 v 26^^ "literatur": p. [9H1. [53J-57. i^ ^ ^ V- ^0 . ^-^^ HJ2676.1C7 527 MoU, Walter. Entetehung und Ziele der Einkommensbesteue- rung, erne rechtsgeschichtliche und rechtsvergleichende Untersuchung. Berlin, C. Heymann, 1911. viii, 185 p. 23^"^"^. "Schriftenverzeichnis' *: p. [viil-viii ^^515 ■ HJ4719.1C7 72 LIBRARY OF CONGRESS 528 Noest. Die neuen Reichsteuern. Berlin, Industrieverlag Spaeth cfc Linde, [1919f] Pt. I. The war tax on excess income and excess profits. 529 Prussia— Distribution of taxable incomes and income taxes. Economic world. Mar, 23, 1918, n, s. v. 16: 415. HO8011.M3,n.s.v.l5 530 Schneider, D. Verbindung von Einkommensteuer imd Ver- mogenssteuer mit Beriicksichtigung der Steuerreformfrage in Wiirttemberg. Finanz-ArcUv, 1912, v. 29: 70-111, HJ106.F4,v.2© 531 Stevens, W. S. Frankfort-on-the-Main: a study in Prussian communal finance. Quarterly journal of economics, Nov. 1912, v, 27: 157-173. HBl.Qd,v.27 632 Wilmowski, B. von. Das preussische EinkommensteuergesetB vom 24. Juni 1891 in der Fassimg der Abanderungsgesetze vom 19. Juni 1906, vom 18. Juni 1907 und vom 26. Mai 1909. 3. Aufl. Breslau, J, V, Kern (M, MiiUer) 1915. xzmi, 375, [1] p. ind. tables. 22^"^. 20-17939 533 Zimmermann, Emil. Das Reichseinkommensteuergesetz vom 29 III. 1920 erlautert. Stuttgart, J. Hess, 1920, 55 p. {Sammlung deutscher Steuer^ gesetze, no, 13) GREAT BRITAIN 534 Allen, J. E. Income tax problems. FoHnigMy review, May, 1920, v. 113: 740-749. 535 Reformed income tax. FoHnigMy review, Feb. 1915, v. 103: 341-347. AP4.F7,v.ll8 AP4.P7,v.l03 536 Bayne, J. Sloane. Under cloak of the income-tax act. Financial review of reviews, Apr. 1913, v. 8: 17-24. H011.F7,v.8 537 Bowley, A. D. British super-tax and the distribution of income. Quarterly journal of economics, Feb. 1914, v. 28: 255-268. HBl.a3,v.28 538 Burns, John. Incomes and profits under the budget. Financial review of reviews, June, 1920, v. 15: 201-215. HGll.F7,v.l6 539 Investors and income tax. Financial review of reviews, Mar. 1920, v. 15: 42-59. HGll.F7,v.l6 540 Burrows, Roland. The law of income tax relating to business profits. 2d impression, rev. London, Sweet <& Maxwell, limited [etc,] 1915. xviii, 129 129A-129G,[131]-139,[l]p. 22^^. 1^2608 SJ470S.A6B8 541 The new income tax in relation to the war & business. London, Newberry and Piclcering, 1915. 32 p. 21^*^ 15-24470 HJ4707.B7 542 Cadell, H. M. Income-tax collection from operatives. Economist (London) May 6, 1916, v. 82: 824-825. Hail.E2,v.82 543 Carter, Q. R. and H. W. Houghton. Income tax on wages by quarterly assessment. Economic journal, Mar. 1918, v, 28: 30-42. HBl.B3,v.28 544 ChappeU, P. C. Lessons from the English budget. Protectionist, July, 1914, v. 26: 153-154. HF1760.P8 v.26 7S ■» 78 LIBRARY OF CONGRESS 578 Lawren«3e5ir Alexander W. The income tax m England OvMooJc, May 17, WIS, v. 104: 99-100. aps 08 v lo* 579 Leemto^ P. B. Income-tax; how to make the return and pre- pare accounts m support, how to recover excess paid, or obtam reduction, with appendix of settled cases. London, E. WiUon, 1912. xii, IAS p. mem 12-24695 ^ „■ ar4707.I,4 isia 580 Mcliatock Wmiam. Income tax [Preparation of return,] ^cc^^^nf, m^azine, Nov.-Dec. 1915, v. 19: m^Tl] 581 Montgomery Robert M.a„^wmiam Allen. Excess profit. ^^^IJ^^^"^""^^ <^ CO., 1916. x,74,9,[l]p. S2^, HJ4708.AeM7 582 Peloubet,M.E. Operation of the British excess profits duty law. Joumul of accountancy, Jan, 1919, v. 27: 17-22. HP6601.J7,v 27 582a Pigou, A. C. Co-operative societies and the income tax. iLconomic jourruil, June, 1920, v. 30: 156-162. HBl.E3,v.30 583 Plea for higher income-tax. Contemporary review, Jan, 1918, v. 113: 35-39, AP4.C7,v.ll3 ta^^^""^^ ""^ ^^^ ^^^""^ commission on the British income Quarterly journal of economics, Aug, 1920, v, 34: 607-625, HBl.Q3,y.34 585 Plehn, Carl C. Recent investigation of the operation of the mcome tax m Great Britain. Economic world, May 8, 1920, n. s. v. 19: 663-666. HG8011.M3,n.B.v.l9 586 Pratt John Tidd Pratt and Redman's Income tax law musfrrH*"^^? ""^ *^' ^""""^ **" ^•'t^' -'th decisions,' Illustration and explanatory notes, and a chapter on excess profits duty. 9th ed., by Joseph Haworth Redman Londi«/», T.O HJ4661.B6 621 South Africa. Income tax office. Report. Gape Town, 1915, 12 p. 33^"". Report on the working of the Income tax act, 1914, for the year ended 30th June, 1915. 622 Wade, C. G. Why should the dominions pay a double war tax? Nineteenth century and after, June, 1918, v, 83: 1303-1318% AP4.N7,v.83 623 Yield of Canada's income tax. Economic world, Mar. 1, 1919, n, s, v. 17: 307, HO8011.M3,n.8.,v.l7 624 Young, P. W. An unperial taxation problem [^'Double income tax'' question] United empire, Mar, 1916, n. s. v. 7: 223-234. JV12.B56,n.sv.7 i] ITALY 625 Bonomi, Ivanoe. L^mposta progressiba suU'entrata in Italia. Nuova antologia, Apr. 16, 1912, 5th ser., v. lo8: 648-661. AP37.N8,6th ser..v.l6S 626 Clementini, Paolo. Le leggi suUa imposta di ricchezza mobile; commento deiravv. Paolo Clementini (1864- 1895); rifuso e proseguito (1896-1916). 3. ed. Torino [etc.] Unione tipograjico-editrice torinese, 1916-18. 3 V. 2Jf'^. 18-22100 627 lia, Antonio. Imposta sui sopra-profitti di guerra; commento al testo unico 19 novembre 1916, n. 1563 ed al decreto ministeriale 15 gennaio 1916, con note al provvedimenti sulla distribuzione dei dividendi e suUa industriamarittima in rapporto all'imposta. 2. ed. rifatta. Napoli, E. Pietrocola, successore P. A. Molina, 1917. 171 {%. e. 271 ) p. 1 7^'"^. (Bihlioteca legale n. 1 584a) 18-14833 HJ4729.A6La 628 The limitations of dividends and taxation of war profits. Economist (London) Nov. 25, 1916, v. 83: 1000-1001. HGll.E2,v.83 629 Perdrieux, Pierre. Les fraudes dans rimp6t italien sur les revenus de la richesse mobili^re; enqu^te communiqu6e h. la Society de legislation compar^e, dans la stance du 24 f^vrier 1909. fid. remani^e et augm. Paris, G. Roustan, 1910. 1 p. I., [5]-55, [1] p. 25*^. 11-13044 HJ4728.P5 630 Taxes in a tariiT-reformed country. Nation (London) Nov. 1, 1913, v. 14: 201-202. ap4.n15,v.14 84 t. MISCELLANEOUS 631 Anderson, N. L. Danish income taxes. V, S. Bureau of foreign and domestic commerce. Commerce reports, Apr, 2, 1918, no, 77: 26-27. HCi.Bi98,l918,no.77 632 Barrett, R. S. Proposed Argentine income tax. V. S. Bureau oj foreign and domestic commerce. Commerce reports, Nov. 12, 1918, no. 266: 586-587. HCl,R198,1918,no.266 633 Damste, J. Sinninghe. De wet op de inkomstenbelastig. ZwoUi, W. Tjeenk Willing, 1920. 634 Details of the Russian income tax. Annalist, Sept. 11, 1916, v. 8: 329. Hai.NG ▼.a 635 Difficulties with the Russian income tax. Economic world, Nov. 24, 1917, n. s. v. 14: 739. HG8011.M3,n.B. V.14 636 Economist (London) [Editorial]. The income-tax in Japan. Economist (London), Apr. 19, 1913, v. 76: 925-926. HGll.B2,v.7e 637 Hungary. Laws, statutes, etc. Ungarisches Gesetz fiber die Einkommensteuer vom 11. April 1909/8. August 1912. FinanZ'Atchiv, 1913, v. 30: 291-322. HJl06.P4,v.30 638 Instituts Solvay, Brussels. Institut de sociologie, L'impdt sur les benefices de guerre. Bruxelles, Paris, J. Lebegue & c^, 1919. 4 p. l, 158 p., 24^^"^. (Its Travaux des groupes d'etudes de la reconsti- tution nationals [1]) Annexes: L'impot sur les b^n^fices de guerre k 1' Stranger, par B. S. Chlepner. 20-^667 HJ4734.A6I6 639 Lauwick, M. La r^forme financi^re en Russie. Journal des economistes, Apr. 1916, 6. sir. t. 50: 32-47. HB3.J8,6.s6r.t.60 640 New direct taxes in Finland. Review oj the Joreign press: The economic review, June 23, 1920, v. 2: 159. Rate of income tax from 10,000 to 1,000,000 F.Mk. ^~' '""^^' ' •Juttifchi 86 LIBRARY OF CONGRESS 641 New income tax proposed for Argentina. Americas, Oct. 1918, v. 6: 20-21. HPl.A7,v.5 642 New taxation in Austria': The income tax. Review of the foreign 'press: TTie econorrdc review, Aua 27 1920, V. 2: 368. ' y- *'i 643 New taxation in Norway. Review oj the foreign press: The economic review, July 28 1920, V. 2: 258. ^ ' Contains rate per cent on incomes from Kr. 5,000 to over 1,000,000. 644 Norwegian income tax statistics, 1919-20. Review of the foreign press: The economic review, Apr lA 1920, v.l: 67 4. i" - '^y 645 Ott, Mtz. Die Vermogens- und Einkommens-steuer in der bchweiz; Orientierung fur Steuerpflichtige. Zurich, Orell Fussli, 1914. 279 p 23^^^ "^^ ' ' =73563.08 646 Busaian industrial and income tax. V. S. Bureau of foreign and domestic commerce. Comr m£rce reports, Aug. 17, 1917, no. 192: 634-638. HCl.K198,1917,iio.l9ft 647 The Spanish tax on earned income. Review of the foreign press; The economic review. Nov 12 1920, V. 3: 12. ' 648 Weddell, Alexander. Greek income tax. V. S. Bureau of foreign and domestic commerce. Commerce reports, May 28, 1920, no. 126: 1213-1215. 649 Xield of the Greek excess-profits tax. Economic world, Nov. 16, 1918, n. s. v. 16: 703. HO8011.M3,n.8.v.l« AUTHOR INDEX {Numbers refer to items, not to pages.] Ackerly, Dana T 199 Adams, Thomaa S */.' i] '^^ eia, 217,301,327,427^0 Advisory council of real estate interests 93 Affelder, William M.V ".*.'.* .*.".* 24 Almond, E **-!!! 444,445 Alabama. Laws, statutes, etc. '351 ^^r^l,^ • 534,535 -^"en, N 204 Allen, William ggj American bar association C^V on taxation g^ American com. on war finance, N. Y 26 American paper and pulp assoc.... 27 Amieux, Alphonse 44^ Anderson, N. L »....!..."..," 531 Andrieu, Edouard ." 4^9 Baar, Arnold R 7= ^^ Bailey, J. W ^^"^ Baliantine N08. 4 330 Brooks, Sydney Brown, A. O '......' Brown brothers & co \\\ 32^33 Bruahaber, Frank R Buck, L. .. 113 514 295 61a 499 610 632 262 29 447 A. A Ballot, Joseph * Bankers trust company, N.Y ^28 Barnes, Walter J Barrett, R. S Barth, C. G ........' Batdorf, John W.. ...... ..''.*..... Battut, Am4d^ Bavaria. Laws, statutes, etc... 512 Bayne, J. Sloane 536 Beale, Truxtun ,=9 Bizzell, William B. . . . .'.'".'.".* g Black, HenryO !..! 31 227 329 Blakey, Roy G 188, 195, 202,' 209,' 222 Bocquet, L Bonisch Bpgart, Ernest L .//, Bond, Frederick D ......... Bond, Henry H * 3^ Bonomi, Ivanoe Bougault, Paul Bowley, A. D Boyle, John Brach, Henry Breadner, R. W 611 Brooklyn daily eagle 375 Bullock, Charles J... 90, 233, 33lV356-358 Bunn, ChntonO 420 Bums, John .'.'.'.'.*.'.':: *538, 539 Burroughs, A. H 425 Burrows, J. A 323 Burrows, Roland .'.*.*.'.'.'." 540, 541 ^•'^•I- 314 Cadell,H.M ^ Cairns, W "" ^^ California. State tax com. 332 Campbell,J.O ;::'298,300 Carter, G.R ' ^^ Cavanaugh, H. B *"""* ^84 Certified audit Co. Newark, n' J,, [ 34 448 513 3 160 355 625 449 537 163 41 36 451 37 38 326 Chamberlain, Lawrence.. ' 170 Chappell,F.C .*; 5^ Chenery, C.T "^266 Clabaugh, William * 35 Clark, Charles E qi« qiq Clark, E.C I :.::::::.' ^ Clementini, Paolo. . go^ CoflJeld & Herdrich '.'.'.'.'.'.'.'..'/' Cohen, Edouard Cohen, Morris D CoUins, M. C. L Colver, W.B Combat, F. J. . . . .';;;;;::;::::; '^i m U)mmerce clearing house 39 Commercial audit co., Austin, T^" 40 Comstock, Alzada 333,546,547 Conlin,JohnA 4^ Corporation trust company. . . 42, 42a 377 Cortelyou, George B '_ ' '95 Corwin, E. S * * ' 3^9 Cowcher, W. B ..........*." 543 Cox, H. Bertram Cranch, R. C [[ Craven, Bruce ] ] Creveling, G. F 2^ ^i«8ey, T ^^322 325 Cuccia, Francis P. . . . ' 5 276 43 44 87 MMMlfi ■""S?" 88 UBRAKY OF CONGRESS Nos. Damste, J. Sinninghe 633 Davenport, F. M 375 Davenport, H.J 266 Delahaye-Boug^re, Dominique Ju- lien 455 Delaware. Laws, statutes, etc 352 Delimal, J 548a Delombre, Paul 457 Dembowski, Wilhelm 515 De Pue, James H 45 Devoe, William B 170 Dewavrin, Maurice 256 Dietzel, Heinrich 6, 516 Dix, John A 153 Domergue, Jules 458, 459 Donley, L. S 614 Dowell, Stephen 549 Drysdale, Robert M 247 Dumesnil, Jacques Louis 470, 471 Dumont, Charles 474 Dutton, Frederick 615 Dyer, H. Chouteau 183 Edgar, Maxwell 189 Edgeworth, F. Y 7, 550, 550a Edwards, W. H 268 Eisner, Mark 45a, 239 Emery, George F 550b Endelman, Edward 46 Engberg, S. C 296 Equitable trust company of New York 47,378,379 Erler, Frdr 517 Evans, R. T 297 Everett, R. 43 Eversfield, CD 41 Eynem, R 515 I^bian research dept 551 Fairchild, Fred R 308 Falck, Etienne 461, 462 Falkner, Roland P 210, 212 Federal tax manual 43 Femald, Charles B 463 Fernald, H. B 252 Field, F.T .....v. 61a Fillebrown, Charles B g Finlay, W. B 200 Fisher, Irving 232 Foote, Allen R 334 Foote, Henry M 49 Foster, Roger 50 France. Assemblie nationale, 1871- Senat 464,465 Chambre des dipuUs 466-471 | France. Commission superieure sur les benefices de guerre 472 Laws, statutes, etc 473-476 Fr^dault, F^lix 477 Friday, Da\ id 2°^«--; 59,109,154,205,216 Valuation 3gi See also Interest; Securities, etc. Bonus shares. See Stock divi- dends. British Guiana: Excess-profits tax. 20 Buildings, depreciation 203 See also Depreciation. Bulgaria g Business, effect of income tax on.. 193, 199, 229, 267, 297, 408, 588 Income from. 22, 35, 65, 83, 167, 540, 541 California 332 Canada: Excess-profits tax 20 Income tax 3 20, 611-614, 618-620, 623 Capital. See Invested capital. Capital-stock tax 42a, 65, 81* Cases on income tax: ^*-^^it 579,594 ^•S 113,147,148,254 92 may contain the information Charts. See Tables. Collecting income tax 114 441 Collection at source. See With- holding tax at source. Collector, income tax 268 Connecticut 337 Conscription of wealth 233, 234, 547 Constitutionality gji^ 65, 113, 152, 153, 191, 215, 226, 349 Virginia 434 Wisconsin 427 Cooperative societies 220, 582» Copper mines ' 259 See also Mines. Corporations 35 ^q 41, 44, 45, 48,54,56,58,61,65,72,' 75, 83, 87, 110, 129, 143, 149, 211, 247 New York 94, 378, 380, 393-395 Court decisions. See Decisions, court. ^'^^i*« 83,129* Dairyman 24® See also Farmers. Debate material 71 99 Decisions, court 3I, 108, 146, 21 4 Mass. Supreme court 351 New York. Supreme court 412 U. S. Supreme court. . . . 147, i4g 254 See also Stock dividends deci- sion. Decisions, Treasury dept 31 62, 71a, 108, 126, 131, 132, 141 Deductions 35 42 65, 83, 129a, 154, 183, 385, 393,'596 See also Exemptions. » Deferred dividends 77 Delaware oen Denmark: Excess-profits tax 20 638 Income tax 9 ^31 Depletion 35, 33, 259, 271,' 280 C 4 f Ok f. Nos. Depreciation 35, 65, 76, 83, 130, 203, 252, 271, 279, 280, 554, 555 Dictionary 595 Dividends (55 77, 83, 110, 221, 225, 284, 401 See also Stock dividends. "Double income tax " . . 615, 616, 622, 624 Educational institutions 48 Egypt 9 Eisner v. Macomber. See Stock dividends decision. Electric railroad corporation 184 See also Corporations, England. See Great Britain. Evasion of income tax 78a, 326e Excess-profits tax: Australia 20 Austria 20,638 Belgium 20,638 Bibliography 19 British Guiana 20 Canada 20 Denmark 20,638 Text of law 533 ^^i^^e 20,456, 467, 469, 472, 473, 478, 480, 481, 485, 489, 490, 493, 498, 504, 505, 508, 638 Text of law 475 476,485,504,505,638 Germany 20,528,638 Great Britain 14 20, 554, 562, 563, 563a, 573, 577,' 582, 589, 595, 597, 602, 606, 638 Text of law 20 557, 562, 581, 589, 592-694, 604, 606 Hungary 20 Italy 20,627,638 Japan. 20 Netherlands 20,638 1 ext of law g3g NewZealand 20 Norway.. !!!!'*20,638 Text of law 63g Russia 20 South Africa 20 Spain .• 20 S^e08 See also Laws. Great Britain: Colonies 609-624 Greece 3,9,648,649 Hawaii 9, 329, 442 Hearings before Congress. 114,117,121,123 History: General 5,15,105 France 497 Germany 523,526 United States 105, 153 Hungary: Excess-profits tax 20 Income tax 3, 9, 637 Income, general 35^ 41, 61a, 65, 79, 83, 206, 211, 269 See also Interest; Personal serv- ice; Rents, etc. Statistics. 144, 144a, 149, 150, 151, 326b Income-tax division. Internal rev- enue oflSce 322, 325 Income-tax services 42, 42a, 48, 377 India 3 Indiana 344 Individual income tax 32, 33, 40, 41, 45, 46, 48, 55,' 65, 72, 79, 83, 100, 143, 155 Statistics 144^ 144a Information at the soiuce 28, 35,41,60,64,65,83,127,386 Intangible values 246, 272 See also Goodwill. Interest, income from . 65, 68, 83, 258, 572 Interpretation of income-tax law . . 61a 79, 90, 101, 103, 152, 172, 173, 178, 187, 202, 228, 283 Invention and excess profits 326c Inventories 61a, 289 See also Returns, preparation of. Invested capital 35 82,129,168,236,270,272,282 Investments. See Bonds; Securi- ties, etc Italy: N08. Excess-profits tax 20, 627, 638 Income tax 3,9,16,18,625-630 Japan: Excess-profits tax 20 Income tax 3,636 Joint-stock companies 40 Judges, Federal, salaries of 326a Laws, income-tax: Canada 618,620 France '. 446- 449,452, 453, 473-477,483, 491, 492, 499, 500, 507, 509 Germany... 512, 514, 517, 520, 522, 524, 528, 532, 533 Great Britain 549 553, 556, 562, 564^ 574, 586, 594, 603, 604 United States — Aug. 5, 1861-July 14, 1870.... 51 ■ Act of 1913, text 50, 51, 62, 112, 124, 125, 153 Annotated 62,153 I^jgest 43,49,62,78 Discussions 49, 50-52, 70, 80, 152, 153,180-182,19^197 Refunds ng Revenues from 133 Revenue act of 1916, text 30, 47, 55, 56, 58, 94 Ingest.. 24,55,89,103 Regulations 139 Revenue act of 1917, text. . 47, 58, 94 Comparison with 19 18 law . . . 128 I^igest 63,87 Revenue act of 1918 , text 31, 42,44,57,67,81,85,117,120 Comparison with 1917 law. 128 Ingest-- 88,108 Discussions 12O Hearings nj Regulations 141, 145 Revenues, estimated 115 Liberty bond interest 68 See also Interest; Securities, etc. I^^ 61a, 206 Lumber industry. See Forest in- dustries. ? t Manuals 45,48,78,108 I See also Primers. f 1: ^ #? *► t SUBJECT INDEX 95 Nos. Marriage and income tax 600 Massachusetts 349,35^367,372 Mines 245, 251, 259, 577, 581, 592, 593 See also Depletion. Mississippi 349,368 Missouri 337,369-372 Mitche'l case (timberlands) 254 Montana 337 Municipal revenue from income tax 338,531,614 Natural resources, income from 61a See also Forest industries; Mines. Nebraska 342 Netherlands: Excess-profits tax 20, 638 Income tax 9 New Hampshire 330 New Mexico 337, 373 New York 83,94,337,374-415 New Zealand: Excess-profits tax 20 Income tax 3, 617 Non-resident aliens. See AUens, non-resident. Non-residents 216, 217, 345, 394, 412 North Carolina 329,349,417 North Dakota 337,418,419 Norway: Excess-profits tax 20,638 Income tax 9, 643, 644 Obsolescence 76, 83, 130, 252, 554, 655 Oil wells. See Depletion. Oklahoma 9, 329, 337, 349, 420, 421 Ownership certificates. . . 28, 60, 66, 68, 83 Paper and pulp industry 27, 142 See also Forest industries. Parliament, members of, Canada. . 619 Partnerships. . 35,.48, 55, 58, 65, 72, 83, 143 Payment of tax at source 28,64 See also Withholding. Penalties 373 Refund of us Personal services, income from 65, 83, 167 Philippine Islands 443 Portugal 9 Preparation of returns. See Returns, Preparation of. Primers, instruction. 27, 133, 136, 137, 376 See also Manuals. Nos. Profits tax. See Excess-profits tax: War excess-profits tax. Property, income from 65, 83, 167, 550, 587 See also Real estate; Rents, etc. Proprietors' salaries 303 Prussia. See Germany. Publicity of income tax returns. . . 326e Pulp industry. See Paper and pulp industry. Rates, comparative table 115 Real estate 23, 204, 239, 300, 587 Regulations, Treasury dept. . . 31, 42, 51, 55, 58, 61, 71a, 75, 75a, 76) 78, 112, 134, 139-141, 145, 146 Rents, income from.. 65,83,250,306,587 See also Property. Relief provisions 61a Returns consolidated 61a Preparation of 35, 37, 38, 45, 46, 48, 61a, 68, 69, 72, 75a, 79, 83, 96, 100, 101a, 194, 289, 295, 296, 299 See also Accounting. Revenues from income tax 115 138,143,149,150,151,201 Revision of federal income tax 90, 101,120,198,265,302,323 Roumania 9 Royal commission on income tax, GtBrit 550a, 55^561, 573, 576a, 584, 585 Royalties, income from 65, 83 Russia 3, 9, 634, 635, 639, 646 Salaries 167,303,326a See also Personal services. Sales 35 Securities 179, 216, 281, 470, 471 Valuation, Gt. Brit 554 U. S 108,361,382,402 See also Bonds, Interest, etc. Sociological aspects 227 Source. See Information at source; Pay- ment of tax at source; Withholding. South Africa 3, 610, 621 South Carolina 329, 349 Spain 9, 647 State and federal income tax, relation of. See Federal and state iucoms tax. State income taxes. . 9, 16, 16, 18, 327-443 ^ MMi , - '-V' 96 LIBRARY OF CONGRESS .^- . , V Ox . . Nos. statistics, income 144^ 144^ Income tax ' n 149, 150, 210, 212, 232, 439, 440 Stock dividends §3 ^ ^ 121, 248, 255, 266, 337 Stock dividends, decision ] 4s 307-311, 313-316, 318, 319, 321, 324 Stocks. See Securities. Sweden g Switzerland : Excess-profits tax 533 Income tax 9.16,18,645 Tables: ^^•^"* 596,602 ^•S 34,36,86,88,155 Tariff and income tax 159-162, 171 Tax free clause 59' 205 See also Bonds; Securities. Tennessee ^22 '^^^ '*.*-"'.'.'.'.*.*.* 2,105 Timber. See Depletion; Forest industries. Treasury decisions. See Decisions, Treas- ury dept. Treasury regulations. See Regulations, Treasury dept. Trust companies 192 Turkey 9 Undistributed net income . 66, 65, 83, 260 Nop. United States: Excess-profits tax ... . 14, 31 , 35, 36, 38, 42a, 44, 47, 48, 57, 61, 63, 75, 75a, 81,82,117,119,128,133,145,151, 241, 261, 263, 264, 275, 276, 282, 301, 302, 326, 326c, 563a, 638 Textoflaw 54,86,88 Federal income tax... 3, 13-16, 22-326e See also Laws: U. S. State income taxes . 9, 15, 16, 18, 327-443 War excess-profits tax 41, 61, 65 75,88,108,119,I40,145,256,'261 Valuation of securites. See Bonds; Securi- ties, etc. ^^'^ia 329,349,423-425 Wages and income tax.. 157,237,542,543 War excess-profits tax: If'''— 628 ^ • ^ 41 Qi g5 75 88,108,119, 140, 145, 256,'26i War finance. . . 3, 26, 73, 74, 551, 563a, 567 War-tax services 42a 43 Wealth, conscription of 233, 234, 547 Distribution of ' 7 Wisconsin 9, 329, 337, 349, 426-441 Withholding tax at source: ^t-^rit 57g ^•S 28,35,41,60,64,65,83, 127, 134, 154, 156, 174, 175, 385 r^ ':\ -1 i ^ ■« f W2imb ba*^.vvtij,<.,u im t>i-l-9f ^ ^'^ m <* X >i ^^Bl ■ - i ^^^^^Br'Vr ' hIh ^^^■Kr^ '' • ^B - ':■■•■ ^^^^B» r i':^:;;:l ^^H ' ...'i^} ^S END OF TITLE