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Description and Holding Information
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Foster, Treatise on the Federal Income Tax under the Act of 1913, 1914
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A treatise on the federal income tax : under the act of 1913: by Roger Foster, xxvii + 1026 p., Rochester, N.Y., Lawyers Co-operative Pub. Co., 1914.
( A practical guide to aid lawyers, government officials and laymen in interpreting the Income Tax Act of 1913. The Revenue Act of 1913, also known
as the Underwood Tariff or the Underwood-Simmons Act (ch. 16, 38 Stat. 114) re-established a federal income tax in the United States and substantially
lowered tariff rates. Part I describes the history of income tax and the constitutional objections there were to the statute. Chapters cover income
subject to tax, tax returns and assessments, and the payment and collection of the tax. The table of contents begins on p.v and a detailed subject index
begins on p.1013. Forms are included in the volume.)
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Title:
A treatise on the federal income tax : under the act of 1913 / by Roger Foster of the New York Bar; author of Commentaries on the Constitution of the United States; Treatises upon federal practice; The Federal Judiciary Acts of 1875 and 1887; Removal of causes; The federal income tax of 1894; Liberty of contract, attachment, &c.; and lecturer on federal jurisprudence at The Law School of Yale University.
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OCLC Number:
804448585
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Available Volumes
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| Name | Fiche Count | Online | Paper Backup |
| Vol.1 | | Yes | Yes |
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