 |
324. Board of Tax Appeals. U.S. Tax Court.
Washington: Government Printing Office. Vols. 1-47 (1924-1942).
Original tan buckram with red and black spine labels. Ex-private law
firm library. Very good condition.
Reprint Price $1,485. Special $450.
* Complete set of all volumes published.  
325.
Cooley, Thomas M.
A Treatise on the Law of Taxation Including the Law of Local
Assessments. Chicago: Callaghan and Company, 1886. lxxxviii, 991
pp. Reprinted 2003 by The Lawbook Exchange, Ltd. ISBN 1-58477-382-0.
Cloth. $150.
* Reprint of the uncommon second edition of an important work on tax
law.
Miscellaneous Tax Reports, 1922-1939
326. Internal Revenue Service. [Miscellaneous
Tax Reports and Agreements, 1922-1939].
Washington: Government Printing Office, [1922-1939]. 18 softbound
pamphlets bound into single green buckram volume with gilt spine
lettering. Some shelfwear, front hinge cracked but secure,
occasional notes in pen and pencil to a few leaves. Owner inkstamps
to edges and title pages, his name in gilt to foot of front board. A
unique volume in very good condition. $150.
* Contents: Income Tax in
Canada and Other Dominion and Provincial Taxes.
Prepared for the Joint Committee On Internal Revenue Taxation by
André Bernard, Legislative Reference Service, Library of Congress,
H.H.B. Meyer, Director [1934]. (xvii, 126 pp. Tables. Fold.
diagrams); Inheritance and Gift Tax Laws of
Sweden.
Prepared in the Office of the General Counsel for the Department of
the Treasury [1938]. (v, 23 pp.); Relief from Double Income Tax
On Shipping Profits: Arrangement [with]
Denmark and Iceland.
Effected by Exchange of Notes...May 22, 1922; August 9 and 18, 1922;
October 24, 25, and 28, 1922; and December 5 and 6, 1922. [1931]. (6
pp.); Relief from Double Income Tax On Shipping Profits:
Arrangement [with] Great Britain and Northern Ireland. Effected
by Exchange of Notes...August 11, 1924, November 18, 1924, November
26, 1924, January 15, 1925, February 13, 1925, and March 16, 1925.
[1930]. (7 pp.); Arrangement Effected by Exchange of Notes [with]
Japan: Relief from Double Income Tax On Shipping Profits. Signed
March 31, 1926, and June 8, 1926. [1930] (2 pp.); Relief from
Double Income Tax On Shipping Profits: Arrangement [with] Italy.
Effected by Exchange of Notes...March 10, 1926, and May 5, 1926.
[1930]. (2 pp.); Relief from Double Income Tax On Shipping
Profits: Arrangement [with] the Netherlands. Effected by
Exchange of Notes ...September 13, 1926, October 19, 1926, and
November 27, 1926. [1930]. (4 pp.); Arrangement Effected by
Exchange of Notes [with] Canada: Relief from Double Income Tax On
Shipping Profits. Signed August 2, 1928, and September 17, 1928.
[1930]. (3 pp.); Relief from Double Income Tax On Shipping
Profits: Arrangement [with] and Spain. Effected by Exchange of
Notes...April 16, 1930, and June 10, 1930. [1930]. (3 pp.);
Relief from Double Income Tax On Shipping Profits: Arrangement
[with] Germany. Effected by Exchange of Notes...September 5,
1923, October 8, 1923, January 19, 1924, May 5, 1924, September 3,
1924, November 29, 1924, December 11, 1924, and March 20, 1925.
[1931]. (17 pp.); Relief from Double Income Tax On Shipping
Profits: Arrangement [with] Norway. Effected by Exchange of
Notes...November 26, 1924, January 23, 1925, and March 24, 1925.
[1931]. (4 pp.); Relief from Double Income Tax On Shipping
Profits: Arrangement [with] Greece. Effected by Exchange of
Notes...February 29, 1928, April 26, 1928, April 2, 1929, and June
10, 1929. [1931]. (5 pp.); Relief from Double Income Tax On
Shipping Profits: Arrangement [with] France. Effected by
Exchange of Notes...June 11, 1927, and July 8, 1927. [1931]. (5
pp.); Relief from Double Income Tax On Shipping Profits:
Arrangement [with] Brazil. Effected by Exchange of Notes...March
5, 1929, May 31, 1929, September 17, 1929, March 11, 1930, August
21, 1930, and September 1, 1930. [1931]. (8 pp.); Relief from
Double Income Tax On Shipping Profits: Arrangement [with] Belgium.
Effected by Exchange of Notes...January 28, 1936. [1936]. (2 pp.);
Relief from Double Income Tax On Shipping Profits: Arrangement
[with] the Irish Free State. Effected by Exchange of
Notes...August 24, 1933, and January 9, 1934. [1934]. (2 pp.);
Income Taxation: Convention [with] Canada. Signed At Washington,
December 30, 1936. [1937]. (2 pp.); Relief from Double Income Tax
On Shipping Profits: Arrangement [with] Sweden. Effected by
Exchange of Notes...March 31, 1938. [1938]. (3 pp.).
By a Pioneering Scholar
of Commercial and International Law
327. Levi, Leone [1821-1888].
On Taxation: How It is Raised and How It is Expended. London:
John W. Parker and Son, 1860. [vi], [vii]-xv, 255, 1 pp. Octavo
(4-3/4" x 7-1/2"). Contemporary textured cloth, ornate blind-stamped
frames to boards. Corners bumped, some wear to spine ends, gilding
worn from spine titles, hinges cracked but secure. Some soiling and
some erased annotations to endleaves, very faint discoloration to
outer margins, interior otherwise fresh. A nice copy of an uncommon
title. $150.
* Only edition. Levi, an internationally prominent theorist and
reformer of commercial practice, was Professor of Commerce and
Commercial Law at King’s College, London. He was one of the pioneers
in the field of comparative law. OCLC locates 45 copies. British
Museum Catalogue (Compact Edition) 15:218.
Taxation and Democracy
328. Ratner, Sidney.
Taxation and Democracy in America. New York: Octagon Books,
1980. 600 pp. Original cloth, light shelfwear, internally clean.
$150.
* A reissue of the second edition (1967). “This book undertakes to
present a comprehensive survey of the endeavor of the American
people for a century and a half to forge taxes which would be not
only sources of revenue but also instruments of economic justice and
social welfare. My narrative centers on those movements which
brought into existence the federal income, inheritance, estate,
gift, and excess-profits taxes. I have also given due attention to
their chief rival, the protective tariff.”: Preface. see illustration below.
329. Sabine, B.E.V.
A History of Income Tax. London: George Allen & Unwin,
Ltd., [1966]. 288 pp. Cloth very good in lightly worn dust jacket.
$95.
* Traces the development of income tax from its beginnings in
1799 to the mid-twentieth century with reference to social, economic
and political history.
By an Important Early Statistician
330. Sinclair, Sir John [1754-1835].
The History of the Public Revenue of the British Empire.
Containing an Account of the Public Income and Expenditure from the
Remotest Periods Recorded in History, to Michaelmas 1802. With a
Review of the Financial Administration of the Right Honorable
William Pitt. London: Printed by A. Strahan. Reprint. New York:
Augustus M. Kelley, 1966. Three volumes. Original cloth, light
shelfwear, internally clean. A nice set. $150.
* Reprint of the third and final edition. The present study was
first published in 1784. Much more than a chronicle, it traces how
methods of taxation and expenditure helped to shape the English
Constitution. According to the Dictionary of National Biography,
it was “a standard treatise [that was] long one of the chief
authorities on the subject” (XVIII: 304). It remains a sophisticated
and formidably detailed study and an excellent example of
scholarship produced during the Scottish Enlightenment.
331. Tax
Court Reports of the United States.
Washington,
D.C.: Government Printing Office. Odd/Miscellaneous Vols.
Ex-library, very good. Special $20. each
* Available volumes in this record: 1 to 86 and 93.
Income, Estate, and Other Taxes, 1921-1923
332. United States Congress.
[Revenue Act of 1921]. Washington: Government Printing
Office, 1921-1923. Five softbound pamphlets bound into single green
buckram volume with gilt spine lettering. Some shelfwear, occasional
notes in pen and pencil to a few leaves. Owner inkstamps to edges
and title pages, his name in gilt to foot of front board. A unique
volume in very good condition. $150.
* Contents: An Act to Reduce and Equalize Taxation, to Provide
Revenue, and for Other Purposes. Public No. 98, 67th Congress,
H.R. 8245 (109 pp.);
Revenue Bill of 1921: Report from the Committee on Ways and Means,
Report No. 350, 67th Congress (34 pp.);
Bulletin “I” Income Tax: Comparison of Titles and Sections of
the Revenue Acts of 1918 and 1921 Applicable to Income and Profits
Taxes.
May 1,1922 (44 pp.);
Regulations 62, 1922 Edition: Relating to the Income Tax and
War Profits and Excess Profits Tax under the Revenue Act of 1921
(420 pp.), Regulations 63, 1922 Edition: Relating to the Estate
Tax under the Revenue Act of 1921 (98 pp.);
Federal Income Tax on Estates and Trusts.
Issued under the Direction of the Training Section, Staff Division,
Income Tax Unit. December, 1923 (49 pp.).
333. United States Treasury Department.
Revenue Act of 1926. Reports and Regulations. Washington:
Government Printing Office, 1925-1934. Nine softbound pamphlets
bound into a single green buckram volume with gilt spine lettering.
Moderate shelfwear, annotation in pencil to frontispiece and title.
Ex-private law library. Owner’s stamp to edges, card pocket to
front, otherwise clean. Good. $150.
* Includes: Public No. 20. 69th Congress. H.R.1. An Act to
Reduce and Equalize Taxation, to Provide Revenue, and for Other
Purposes, 1926. 136 pp. The Revenue Bill of 1926. Confidential Committee
Report. 69th Congress, 1st Session. Report No. 1. For Release
12 o’clock, noon, Monday, December 7, 1925. 58 pp. Internal
Revenue Bill of 1926. Senate Finance Committee Report. 69th
Congress, 1st Session. Report No. 52. 39 pp. Revenue Bill of
1926. Conference Report. To Accompany H.R. 1. House of Representatives.
69th Congress, 1st Session. Report No. 356. 60 pp. Revenue
Act of 1926; Regulations 69. Public No. 20. 69th Congress,
H.R. 1 Regulations 69 relating to the income tax under the Revenue
Act of 1926 408 pp. Regulations 80 (1934) Relating to Estate
Tax, Including Estate Taxes Under the Revenue Acts of 1926 and
1932, as amended. 204 pp. Bulletin “K”. Comparison of Titles
and Sections of the Revenue Acts of 1924 and 1926. 258 pp.
Prevention of Tax Avoidance. Preliminary Report of a Subcommittee
Of The Committee on Ways and Means Relative to Methods of Preventing
the Avoidance and Evasion of the Internal Revenue Laws together
with Suggestions for the Simplification and Improvement thereof.
(1933). 42 pp. Tariff and Taxation. List of Publications Relating
to Above Subjects for Sale by Superintendent of Documents.
October 1934. 58 pp.
|
|
