 |
Lawbook
Exchange Reprints
(multiple
quantities
available)
1.
Blakey, Roy G., and Gladys McAlpine Campbell Blakey.
The Federal Income Tax. London, New York, Toronto: Longmans,
Green and Co., 1940. xvii,
[2] 640 pp. Tables. Diagrams (one fold-out). Reprinted 2006 by The
Lawbook Exchange, Ltd. ISBN-13: 978-1-58477-646-8. ISBN-10:
1-58477-646-3. Cloth. $125.
* This
was the first book to put the American federal income tax into its
historical and political context. Acclaimed upon publication as a
necessary supplement to the work of Seligman and Seidman, it is
still an essential work. Erwin R. Griswald was among the first to
recognize this book's value. In the Harvard Law Review he
wrote "[t]here is very little in this book that will help a lawyer
win a case...[y]et there is much of practical value, a clear picture
of the forest which might otherwise escape the lawyer bent on
dissecting the trees." He predicted correctly that "[t]here is a
mass of fact and comment that will make the book a standard work of
reference for many a year to come" (53:1218).  
2.
Comstock, Alzada.
State Taxation of Personal Incomes. New York: Columbia
University Press, 1921. 247, [12] pp. Reprinted 2005 by The Lawbook
Exchange, Ltd. ISBN-13: 978-1-58477-533-1. ISBN-10: 1-58477-533-5.
Cloth. $85.
*
Comstock presents a history of income taxation from the colonial
period to the modern era, an assessment of the efficacy of the
various systems and a model tax system. More than a survey, it shows
how federal and state governments used the elastic nature of income
taxes to meet a variety of economic and social needs, which led to
an "aggregation of examples of possible income tax methods rather
than the development of an American income tax policy.... [N]o two
state income taxes are alike, even in their essentials" (11).
Originally published in the series Studies in History, Economics
and Public Law edited by the Political Science Faculty of
Columbia University.
3.
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. LCCN 2003054550.
ISBN 1-58477-382-0. Cloth. $150.
* Reprint
of the uncommon second edition of an important work on tax law.
Contents include: Taxes, Their Nature and Kinds; The Nature of the
Power to Tax; Curing Defects in Tax Proceedings; Official Action in
Matters of Taxation; The Construction of Tax Laws; The Sale of Lands
for Unpaid Taxes; Taxation by Special Assessment; The Remedies of
the State Against Collectors of Taxes; Local Taxation under
Legislative Compulsion; Enforcing Official Duty under the Tax Laws;
The Remedies for Illegal and Unjust Taxation; and more. Marke, A
Catalogue of the Law Collection at New York University (1953)
834 (cite to later ed.). Cooley was esteemed as the author of the
legal classics A Treatise on Constitutional Limitations
(1868) and General Principles of Constitutional Law in the
United
States
(1880).
4. Ess,
Henry N. A
Treatise on the Power of Special Taxation: A Critical Analysis of
Special Taxes for Local and Public Improvements, Considered with
Reference to the Constitution, State and Federal, and the
Restrictions Therein Contained. Kansas City: Pipes-Reed Book
Co., 1907. x, 389 pp. Reprinted 2004 by The Lawbook Exchange, Ltd.
ISBN-13: 978-1-58477-411-2. ISBN-10: 1-58477-411-8. Cloth. $95.
* Ess [b.
1840] warns that the power of local authorities to tax real estate
to fund public improvements is a threat because it is nearly
boundless. Marshalling an impressive array of contemporary cases,
and historical examples from Magna Carta to the present, Ess assails
the law: "The unlimited power of the English Parliament should not
have been given to our city councils.... The public work contracted
to be done may be ruinous to the property taxed and to the
property-owner, yet the tax-bills issued for doing this injury are
sacred constitutional obligations and valid to all intents and
purposes in the hands of the original wrongdoer. Our state
constitutions rival the constitution of Hell and far exceed it in
iniquity.": Preface, v, ix.
5. Goss,
John Dean. The
History of Tariff Administration in the
United States: From Colonial
Times to the McKinley Administration Bill.
New York: [Columbia University], 1891. 89 pp. Reprinted 2005 by The
Lawbook Exchange, Ltd. ISBN-13: 978-1-58477-574-2. ISBN-10:
1-58477-574-2. Cloth. $65.
* Goss
traces the tariff system through three avatars that often existed
simultaneously: protective, preventive and punitive. From an
ineffective colonial system that allowed importers to avoid payment
through extended credit arrangements, to a somewhat less troubled
system that demanded immediate cash payments in the early 1840s, to
a punitive system designed to stymie smugglers during the Civil War,
the collection of tariff duties was always problematic. This problem
was enhanced in the wake of industrialization and protectionism when
direct taxes began to supplant indirect taxation as the major source
of government finance. Reviewing the history of American tariff
regulation, Goss discerns a gradual process towards "more stringent
supervision, regulation and control" (88). Originally published in
the series Studies in History, Economics and Public Law edited by
the Political Science Faculty of Columbia University.
One of the First Studies of the
History of Taxation
6.
Cunningham, Timothy.
The History of Our Customs, Aids, Subsidies, National Debts, and
Taxes from William the Conqueror to the Present Year MDCCLXXIII.
Corrected, With Several Improvements Suggested by Sir Charles
Whitworth, Chairman of the Committee of Supply and Ways and Means.
London: Printed for W. Griffin, 1773. [1], 396 pp. Reprinted 2006 by
The Lawbook Exchange, Ltd. ISBN-13: 978-1-58477-649-9. ISBN-10:
1-58477-649-8. Cloth. $95.
* Reprint
of the second corrected edition. Originally published in 1761, this
is one of the first studies of the history of taxation and the first
history of English taxation. As the title suggests, this book
provides a history of taxation from the Domesday Book to 1778. The
various taxing acts are summarized and, after the reign of William
III, are divided into the categories of customs, excise and inland
duties. It is more than a bare chronicle, however. Going beyond
lists of titles and summaries of the various taxing acts, it offers
extensive commentary on their design and effect.
7.
Sears, John H.
Trust Estates as Business Companies. [Second Edition].
Kansas City, Mo.: Vernon Law Book Company, 1921. xx, 782 pp. [1921].
Reprinted 1998 by The Lawbook Exchange, Ltd. LCCN 97-32423 ISBN
1-886363-41-2. Cloth. $110.
* Sears
invented the term "trust estates as business companies" which was
recognized and defined in Rawle's Third Revision of Bouvier's Law
Dictionary. A practical description of the law of trusts
including historical perspectives into the origin of the modern
"Massachusetts Business trust," arguably the only common-law method
of business organization available with limited liability for the
organizers, including the Standard Oil Trust. The text also
includes a discussion of income taxation which is still of continued
relevance in today's tax law, discussions of "Common Law Companies,"
"Business Trusts" and "Voluntary Associations" and relevant
Massachusetts and Oklahoma statutes. The second edition is a
significant update to the original 1912 edition.
8.
Seidman, J[acob] S.
Seidman's Legislative History of Federal Income and Excess
Profits Tax Laws 1953-1939. New York: Prentice-Hall, Inc., 1954.
Two volumes, 1,884 pp. Reprinted 2003 by The Lawbook Exchange, Ltd.
LCCN 2002041364. ISBN-13: 978-1-5847-355-1. ISBN-10: 1-58477-335-9.
Cloth. New. $350.
*
Covering the years 1939-1954 in inverse chronology, a collection of
the texts of United States congressional committee reports,
Congressional Records, reports of hearings, and laws passed or
rejected, relating to all of the income tax provisions of the
Revenue Acts that are of interpretive significance, this legislative
history will be of interest to those arguing or ruling on tax cases.
A continuation of Seidman's Legislative History of Federal Income
Tax Laws 1938-1861, (also published by The Lawbook Exchange,
Ltd.) with the addition of extensive material relating to excess
profit tax laws.
9.
Seidman, J[acob] S.
Seidman's Legislative History of Federal Income Tax Laws
1938-1861. New York: Prentice-Hall, Inc., [1938]. xviii, 1166
pp. Reprinted 2003 by The Lawbook Exchange, Ltd. ISBN 1-58477-336-7.
Cloth. New. $225.
* This
legislative history of the course of federal income tax laws as they
have proceeded through Congress will be useful to those arguing or
ruling on tax cases. The work collects the texts of the committee
reports and discussions on the floor of Congress relating to all of
the income tax provisions of the Revenue Acts from 1861 to 1938 that
are of interpretive significance. Material is arranged act by act in
inverse chronology. "The principle contribution is that it gathers
together in compact and organized form these essential materials,
which are otherwise scattered through many volumes of the
Congressional Record, committee reports, and elsewhere. Many of
these reports, particularly in the case of the earlier acts, are
either unavailable or are extremely difficult or expensive to
obtain. [T]he work has been carefully and thoroughly done.": A. H.
Kent, American Bar Association Journal 25:479. Seidman's
Legislative History of Federal Income and Excess Profits Tax Laws
1953-1939 is a two volume continuation also published by The
Lawbook Exchange, Ltd.
10.
Seligman, Edwin R.A.
The Income Tax: A Study of the History, Theory, and Practice of
Income Taxation at Home and Abroad. Second Edition, Revised and
Enlarged with a New Chapter. New York: The Macmillan Company, 1914.
xi, 743 pp. Reprinted 2004 by The Lawbook Exchange, Ltd. LCCN
2003052763. ISBN 1-58477-385-5. Cloth. New. $140.
* Reprint
of second edition, which includes a new chapter on the income tax of
1913. Seligman [1861-1939], an eminent economist and authority on
tax issues, argued that graduated income taxes distribute the burden
of taxation with greater justice than other systems. This was a
persuasive idea. "In fact, Professor Seligman's advocacy of the
income tax in the various papers which were incorporated in [this
book] was an important factor in educating the American public to
the point where the passage of the Sixteenth Amendment and of the
law of 1913 was possible": Columbia Law Review 15:292.
After he
sets out the fundamental problem of the concept of income taxation,
Seligman enhances his theoretical argument with a historical
examination of income tax in Europe and the United States. In Part I
he looks at the income tax in the middle ages, in England, Germany,
France, Austria, Italy and Switzerland. In Part II he covers the
history of the income tax in the United States from the New England
colonies through the income tax of 1913, and includes discussion of
the historical antecedents of the Direct Tax Clause, a description
of the historical context of the Civil War income tax and the income
tax in the Confederacy, and a consideration of the constitutionality
of the income tax. With a useful index and a thorough bibliography.
11.
[Stevens, John].
The Royal Treasury of
England: Or, An Historical
Account of All Taxes, Under What Denomination Soever, From the
Conquest to this Present Year. Collected From the Best Historians,
as Well Antient as Modern; Likewise from Many Valuable Manuscripts
in the Cotton, and Several Other Choice Libraries, and Some Peculiar
Offices in This Kingdom. Containing a Considerable Number of
Particulars, Not to be Found in Printed Books. Shewing When the
Crown was Supply'd, and Impositions Laid on the People, Only by
Virtue of the King's Prerogative, at What Times the House of Lords
Alone has Done the Same, and When Reduc'd to the Parliamentary
Method Now Established. Intermixt with Some Other Remarkable
Occurrences. London:
Printed for T. Tebb, and J. Wilcox, 1725. xxxi, [1], 372 pp.
Reprinted 2004 by The Lawbook Exchange, Ltd. ISBN 1-58477-400-2.
Cloth. $95.
* A
fascinating history of royal taxation and expenditure from 1066 to
the early eighteenth century. It examines such income sources as
feudal pledges and penalties imposed on conquered enemies and such
expenses as defense, maintenance of the royal household and the
suppression of heresy. Highly regarded upon publication, it was a
standard work for many years.
12.
Walker, Francis.
Double Taxation in the
United States.
New York: Columbia College, 1895. vii, 132 pp. Reprinted 2004 by The
Lawbook Exchange, Ltd. ISBN 1-58477-364-2. Cloth. $75.
* Double
taxation occurs when two or more tax jurisdictions overlap, such
that one source of income or profit is subject to tax in each. This
book analyzes problems raised by double taxation under the methods
of direct taxation practiced in the United States. It contains both
a general view of the law and its implementation and a summary of
significant laws and cases. Walker [1870-1950] was a disciple of
Edwin Seligman [1861-1939], the noted author of The General
Property Tax (1890), The Income Tax (1911), "Are Stock
Dividends Income" (1919) and other seminal works on taxation.
Reprinted from the series Studies in History, Economics and Public
Law edited by Columbia's Department of Political Science.
13.
West, Max. The
Inheritance Tax. New York: Columbia College, 1893. 140 pp.
Reprinted 2003 by The Lawbook Exchange, Ltd. ISBN 1-58477-333-2.
Cloth. $60.
* This
was the first American work devoted to taxes on the devolution of
real and personal property. Notable for its depth and range, this
book considers the subject from three perspectives. The first traces
the history of inheritance taxation from antiquity to about 1890 in
continental Europe, the British Empire and the United States. The
second explores its legal theory, especially in the laws of
different states in the Union. The final analysis explores its
connection to economic theory. West concludes that inheritance tax
is an important democratic institution, one that helps to create a
level playing field by eliminating an advantage enjoyed by the rich.
Originally published as Volume IV, Number 2 in Columbia's series,
Studies in History, Economics and Public Law.
14.
Weston, Stephen F.
Principles of Justice in Taxation. New York: Columbia University
Press, 1903. 299 pp. Reprinted 2003 by The Lawbook Exchange, Ltd.
LCCN 2002072861. ISBN 1-58477-280-8. Cloth. New. $70.
* In this
theoretical examination of the principles and difficulties
underlying the tax system, Weston begins with a look at the origin
and characteristics of the state, then goes on to consider the
political, economic and ethical principles involved in taxation. His
theory of justice is distinguished by his inclusion of ethical and
philosophical factors seen in light of political and economic
aspects of the concept. Among the many legal and political
philosophies he explores are that of the social contract, anarchism,
communism, socialism, utilitarianism, classical economics, and
others.
Antiquarian &
Scholarly Items
1924 Tax Regulations
16.
Department of Treasury. [Revenue
Act of 1924: Regulations].
Washington: Government Printing Office, 1924-1931. 5 softbound
pamphlets bound into single green buckram volume with gilt spine
lettering. Some shelfwear, occasional notes in pencil to a few
leaves. Owner inkstamps to edges and title pages, his name in gilt
to foot of front board. Very good. $100.
*
Includes: Revenue Act of 1924. Public No. 176, 68th Congress,
H.R. 6715. (115 pp.);
Regulations 65 relating to the income tax under the Revenue Act of
1924. (363 pp.);
Regulations 68 relating to the income tax under the Revenue Act of
1924. (137 pp.);
Bulletin
"J" Comparison of Titles and Sections of the Revenue Acts of 1921
and 1924. September
1924. (242 pp.);
Tariff
and Taxation: List of Publications Relating to Above Subjects.
[1931] (57 pp).
Debating Taxation in the Roaring
'20s
24.
[United States Congress].
Committee Hearings: Revenue Act, 1928. Washington: Government
Printing Office, 1927. v, 1014 pp. Original softbound pamphlet bound
in green buckram 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: Revenue Revision, 1927-28. Hearings before the
Committee on Ways and Means, House of Representatives, Interim,
69th-70th Congress. October 31 to November 10, 1927. "Including
briefs, memoranda, and letters received up to November 26, 1927."
Taxation and the New Deal
Programs
25.
[United States Congress].
Committee Hearings. Revenue Act, 1934. Washington: Government
Printing Office, 1934. Three softbound volumes together in a single
volume bound in green buckram 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. Very Good. $150.
*
Contents: Revenue Revision, 1934. Hearings before the
Committee on Ways and Means, House of Representatives, Seventy-third
Congress, Second Session. Indexed. 940 pp.; Revenue Act of 1934.
Hearings before the Committee on Finance, United States Senate,
Seventy-third Congress, Second Session, on H.R. 7835. 610 pp.;
Community Property Income. Hearings before a Subcommittee of the
Committee on Ways and Means, House of Representatives, Seventy-third
Congress, Second Session, on H.R. 8396. 326 pp.
Committee Hearings on Revenue
Acts, 1924, 1926
26.
United States Congress. [Committee
Hearings, Revenue Acts 1924, 1926].
Washington: Government Printing Office, 1924-1926. 2 softbound
pamphlets bound into single green buckram volume with gilt spine
lettering. Some shelfwear, owner inkstamps to edges and title pages,
his name in gilt to foot of front board. Notes in pencil to a few
leaves, interior otherwise clean. Very good. $100.
*
Contents: Revenue Act of 1924: Hearings Before the
Committee on
Finance, United
States Senate,
Sixty-eighth Congress, first session on H.R. 6715, An Act to Reduce
and Equalize Taxation, to Provide Revenue, and for Other Purposes.
March 7-April 8, 1924. (1137 pp);
Revenue
act of 1926: Hearings Before the Committee on Finance United States
Senate, Sixty-ninth
Congress, first session on H.R. 1, An Act to Reduce and Equalize
Taxation, to Provide Revenue, and for Other Purposes. January 4-14,
1926. (225 pp).
Considering the 1936 Tax
Revisions
27.
[United States Congress]. [Committee
Hearings: Revenue Laws, 1936].
Washington:
Government Printing Office. Two softbound volumes bound into green
buckram 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
collection. Very Good. $150.
*
Contents: Revision of Revenue Laws, 1936. Hearings before the
Committee on Ways and Means, House of Representatives,
Seventy-fourth Congress, Second Session (890 pp.); Revenue Act,
1936. Hearings before the Committee on Finance, United States
Senate, Seventy-fourth Congress, Second Session, on H.R. 12395. "An
Act to Provide Revenue, Equalize Taxation and for Other Purposes"
(vi, 973 pp.).
1928 Tax Guidelines
29.
[United States Congress].
Revenue Act, 1928: Reports and Regulations. Washington:
Government Printing Office, 1928-1933. Seven softbound pamphlets
bound together in a single volume. Green buckram 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: Revenue Act of 1928. Public No. 562. 70th Congress.
H.R. 1. "An act to reduce and equalize taxation, provide revenue,
and for other purposes." 104 pp.; Committee on Ways and Means.
The Revenue Bill of 1928. Report No. 2. 37 pp.; Committee
on Finance. Internal Revenue Bill of 1928. Report No.
960. 48 pp.; Treasury Department. Regulations 74.
Relating to the Income Tax. 463 pp.; Regulations 80. Relating
to the Estate Tax, including the Estate Taxes under the Revenue Acts
of 1926 and 1932 as amended. 204 pp.; Bulletin "L".
Comparison of the Titles and Sections of the Revenue Acts of 1926
and 1928. 247 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.
Taxation Policy 1934
30.
[United States Congress].
Revenue Act, 1934: Reports and Regulations. Washington:
Government Printing Office. Sixteen softbound volumes bound into
green buckram with gilt spine lettering. Hinges starting. 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 collection. Good. $150.
*
Contents: Revenue Act of 1934. Public No. 216, 73d Congress.
[H.R. 7835]. 102 pp.; Committee on Ways and Means. Report.
Rept. No. 704. 47 pp.; Supplemental and Dissenting Report.
Rept. No. 704, Part 2. 17 pp.; Committee on Finance.
Report. Rept. No. 558. 54 pp.; Conference Report. Rept.
No. 1385. 34 pp.; Treasury Department. Regulations No. 8.
Relating to the Taxes on Tobacco, Snuff, Cigars, and Cigarettes and
also on Cigarette Papers and Tubes and Purchase and Sale of Leaf
Tobacco. Revised November 1934. viii, 170 pp.; Regulations 44.
(Revised September 1934) Relating to the Taxes on Gasoline;
Lubricating Oil; Brewer's Wort and Malt Products; Grape Products;
and Matches under the Revenue Act of 1932 as amended by the National
Industrial Recovery Act. 66 pp.; Regulations 48. Relating to
Processing Tax on Certain Oils. 32 pp.; Regulations 49.
Relating to the Producer's Tax on Crude Petroleum, Tax on Refining
of Crude Petroleum, and Tax on Gasoline Produced or Recovered from
Natural Gas. 40 pp.; Regulations 64. (1934 Edition) Relating
to the Capital Stock Tax. 52 pp.; Regulations 79. Relating to
the Gift Tax. 76 pp.; Regulations 80. (1934) Relating to
Estate Tax, including Estate Taxes under the Revenue Acts of 1926
and 1932 as amended. 204 pp.; Regulations 86. Relating to the
Income Tax. 466 pp.; Regulations 89. Relating to Consolidated
Returns of Affiliated Railroad Corporations, prescribed under
Section 141(b) of the Revenue Act of 1394. 33 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 Simplifications and Improvement Thereof. 42 pp.; Tariff
and Taxation. List of Publications relating to above subjects
for sale by Superintendent of Documents. [1934]. 58 pp.
The NIRA and Taxes
31.
[United States Congress].
[Revenue Act, 1935: Reports and Regulations].
Washington: Government Printing Office. Sixteen softbound pamphlets
bound together in a single volume. Green buckram 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: The Revenue Act of 1935. Public No. 407, 74th
Congress. [H.R. 8974] (16 pp.); Revenue Act of 1934. Public
No. 216, 73d Congress. [H.R. 7835] (102 pp.); Committee on Ways
and Means. The Revenue Bill of 1935. Report. 74th
Congress, 1st Session, Report No. 1681 (22 pp.); Committee on
Finance. Report. Rpt. No. 1240 (9 pp.); Conference
Report. Rpt. No. 1885 (14 pp.); Treasury Department.
Regulations No. 8. Relating to the Taxes on Tobacco, Snuff,
Cigars and Cigarettes, also on Cigarette Papers and Tubes and
Purchase and Sale of Leaf Tobacco. Revised November 1934 (170 pp.);
Regulations 44. (Revised September 1934). Relating to the
Taxes on Gasoline; Lubricating Oil; Brewer's Wort and Malt Products;
Grape Products; and Matches under the Revenue Act of 1932 as amended
by the National Industrial Recovery Act (66 pp.); Regulations 48.
Relating to Processing Taxes on Certain Oils under Sections 602 1/2
of the Revenue Act of 1934 (32 pp.); Regulations 49. Relating
to the Producers' Tax on Crude Petroleum, Tax on Refining of Crude
Petroleum, and Tax on Gasoline, Produced or Recovered from Natural
Gas (40 pp.); Regulations 64. Relating to the Capital Stock
Tax (52 pp.); Regulations 79. (1936 Edition) Relating to Gift
Tax under the Revenue Act of 1932 as amended by the Revenue Acts of
1934 and 1935 (84 pp.); Regulations 80. Relating to Estate
Tax including Estate Taxes under the Revenue Acts of 1926 and 1932
as amended (204 pp.); Internal Revenue Bulletin. Volume XV.
No 9. March 2, 1936. 34 pp.; Regulations 86. Income Tax.
Xxix, 466 pp.; Internal Revenue Bulletin. Volume XV. No 8.
February 24, 1936, 46 pp.; Regulations 89. Relating to Consolidated
Returns of Affiliated Railroad Corporations prescribed under Section
141(b) of the Revenue Act of 1934 (33 pp.).
1936 Tax Rules
32.
[United States Congress]. [Revenue
Act, 1936: Reports and Regulations].
Washington: Government Printing Office. Twenty-two softbound
pamphlets bound together in a single volume. Green buckram 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. Very good condition. $150.
*
Contents: The Revenue Act of 1936. Public No. 740, 74th
Congress. [H.R. 12395] (121 pp.); Revenue Bill of 1936.
Report of the Subcommittee of the Committee on Ways and Means
relative to the Proposed Tax Revision (10 pp.); Committee on Ways
and Means. The Revenue Bill of 1935. Report. 74th
Congress, 2d Session, Report No. 2475 (28 pp.); Committee on
Finance. Report. Rpt. No. 2156 (37 pp.); Conference
Report. Rpt. No. 1885 (14 pp.); Committee on Finance.
Minority Views. Rpt. 2156 Part 2 (7 pp.); Conference Report.
Rept. No. 3068 (27 pp.); Treasury Department.
Regulations No. 8. Relating to the Taxes on Tobacco, Snuff,
Cigars and Cigarettes, also on Cigarette Papers and Tubes and
Purchase and Sale of Leaf Tobacco. Revised November 1934 (170 pp.);
Regulations 42. Relating to the Taxes on Telegraph,
Telephone, Radio, Cable Facilities; Transportation of Oil by
Pipeline; Safe Deposit Boxes; Checks, Etc.; and Electrical Energy
under the Revenue Act of 1932 (40 pp.); Regulations 44.
(Revised September 1934). Relating to the Taxes on Gasoline;
Lubricating Oil; Brewer's Wort and Malt Products; Grape Products;
and Matches under the Revenue Act of 1932 as amended by the National
Industrial Recovery Act (66 pp.); Regulations 46. Relating to
Excise Taxes on Sales by the Manufacturer, under Sections 602 to 611
inclusive, 613, and 614 of the Revenue Act of 1932 (56 pp.);
Regulations 47. (Revised October 1928). Relating to the Excise
Taxes on Sales by the Manufacturer of Pistols and Revolvers (22
pp.); Regulations 48. Relating to Processing Taxes on Certain
Oils under Sections 602 1/2 of the Revenue Act of 1934 (32 pp.);
Regulations 49. Relating to the Producers' Tax on Crude
Petroleum, Tax on Refining of Crude Petroleum, and Tax on Gasoline,
Produced or Recovered from Natural Gas (40 pp.); Regulations 64.
Relating to the Capital Stock Tax (48 pp.); Regulations 71.
Relating to Stamp Taxes on Issues and Transfers of Stocks and Bonds,
Sales of Produce for Future Delivery, Passage Tickets, Foreign
Insurance Policies, and Deeds of Conveyance (68 pp.); Regulations
79. (1936 Edition) Relating to Gift Tax under the Revenue Act of
1932 as amended by the Revenue Acts of 1934 and 1935 (84 pp.);
Regulations 80. Relating to Estate Tax including Estate Taxes
under the Revenue Acts of 1926 and 1932 as amended (204 pp.);
Regulations 88. Relating to Taxes on Certain Firearms and
Machine Guns under the National Firearms Act (42 pp.);
Regulations 94. Relating to the Income Tax under the Revenue Act
of 1936 (566 pp.); Regulations 95. Relating to the Tax on
Unjust Enrichment (46 pp.); Regulations 96. Relating to
Claims for Refund, under Title VII of the Revenue Act of 1936 of
Taxes Paid under the Agricultural Adjustment Act, As Amended (27
pp.); Regulations 97. Relating to Consolidated Returns of
Affiliated Railroad Corporations, prescribed under Section 141(b) of
the Revenue Act of 1936 (35 pp.).
1936 Tax Rules
33.
[United States Congress].
Revenue Act, 1936: Reports and Regulations. Washington:
Government Printing Office. Twenty-two softbound pamphlets bound
together in a single volume. Green buckram 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. Very good condition. $150.
*
Contents: The Revenue Act of 1936. Public No. 740, 74th
Congress. [H.R. 12395] (121 pp.); Revenue Bill of 1936.
Report of the Subcommittee of the Committee on Ways and Means
relative to the Proposed Tax Revision (10 pp.); Committee on Ways
and Means. The Revenue Bill of 1935. Report. 74th
Congress, 2d Session, Report No. 2475 (28 pp.); Committee on
Finance. Report. Rpt. No. 2156. (37 pp.); Conference
Report. Rpt. No. 1885 (14 pp.); Committee on Finance.
Minority Views. Rpt. 2156 Part 2 (7 pp.); Conference Report.
Rept. No. 3068 (27 pp.); Treasury Department.
Regulations No. 8. Relating to the Taxes on Tobacco, Snuff,
Cigars and Cigarettes, also on Cigarette Papers and Tubes and
Purchase and Sale of Leaf Tobacco. Revised November 1934 (170 pp.);
Regulations 42. Relating to the Taxes on Telegraph,
Telephone, Radio, Cable Facilities; Transportation of Oil by
Pipeline; Safe Deposit Boxes; Checks, Etc.; and Electrical Energy
under the Revenue Act of 1932 (40 pp.); Regulations 44.
(Revised September 1934). Relating to the Taxes on Gasoline;
Lubricating Oil; Brewer's Wort and Malt Products; Grape Products;
and Matches under the Revenue Act of 1932 as amended by the National
Industrial Recovery Act (66 pp.); Regulations 46. Relating to
Excise Taxes on Sales by the Manufacturer, under Sections 602 to 611
inclusive, 613, and 614 of the Revenue Act of 1932 (56 pp.);
Regulations 47. (Revised October 1928). Relating to the Excise
Taxes on Sales by the Manufacturer of Pistols and Revolvers (22
pp.); Regulations 48. Relating to Processing Taxes on Certain
Oils under Sections 602 1/2 of the Revenue Act of 1934 (32 pp.);
Regulations 49. Relating to the Producers' Tax on Crude
Petroleum, Tax on Refining of Crude Petroleum, and Tax on Gasoline,
Produced or Recovered from Natural Gas (40 pp.); Regulations 64.
Relating to the Capital Stock Tax (48 pp.); Regulations 71.
Relating to Stamp Taxes on Issues and Transfers of Stocks and Bonds,
Sales of Produce for Future Delivery, Passage Tickets, Foreign
Insurance Policies, and Deeds of Conveyance (68 pp.); Regulations
79. (1936 Edition) Relating to Gift Tax under the Revenue Act of
1932 as amended by the Revenue Acts of 1934 and 1935 (84 pp.);
Regulations 80. Relating to Estate Tax including Estate Taxes
under the Revenue Acts of 1926 and 1932 as amended (204 pp.);
Regulations 88. Relating to Taxes on Certain Firearms and
Machine Guns under the National Firearms Act (42 pp.);
Regulations 94. Relating to the Income Tax under the Revenue Act
of 1936 (566 pp.); Regulations 95. Relating to the Tax on
Unjust Enrichment (46 pp.); Regulations 96. Relating to
Claims for Refund, under Title VII of the Revenue Act of 1936 of
Taxes Paid under the Agricultural Adjustment Act, As Amended (27
pp.); Regulations 97. Relating to Consolidated Returns of
Affiliated Railroad Corporations, prescribed under Section 141(b) of
the Revenue Act of 1936 (35 pp.).
Income, Estate, and Other Taxes,
1921-1923
34.
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.).
Legislative History of Taxation,
1932
36.
[United States Congress].
Revenue Act of 1932: Reports and Regulations. Washington:
Government Printing Office, 1932. Twelve softbound volumes bound
into green buckram with gilt spine lettering. Hinges starting. 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 collection. Good. $150.
*Contents: Revenue Act of 1932. Public No. 154, 72d Congress,
H.R. 10236. "An act to provide revenue, equalize taxation, and for
other purposes." 132 pp.; Committee on Ways and Means.
Report. No. 708. 57 pp.; Committee on Finance. Report.
No. 665. 59 pp.; Committee on Finance. Minority Views.
Rept. 665, Part 2. 7 pp.; Committee on Finance. Personal
Views. Rept. 665, Part 3. 6 pp.; Conference Report. Rpt.
No. 1492. 30 pp.;
U.S. Treasury
Department.
Regulations 77.
Relating to the Income Tax under the Revenue Act of 1932. xxi, 423
pp.; Regulations 78. Relating to Consolidated Returns of
Affiliated Corporations, Prescribed under Section 141(b) of the
Revenue Act of 1932. 31 pp.; Regulations 79. Relating to the
Gift Tax. 76 pp.; Regulations 80. (1934) Relating to the
Estate Tax, including Estate Taxes under the Revenue Acts of 1926
and 1932 as amended. ix, 204 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 Simplifications and Improvement Thereof. 42 pp.; Tariff and
Taxation. List of Publications relating to above subjects for
sale by Superintendent of Documents. [1934]. 58 pp.
Tax Rules and Regulations, 1937.
37.
United States Congress. [Revenue
Act of 1937: Reports and Regulations].
Washington: Government Printing Office. Seventeen softbound
pamphlets bound into single green buckram volume with gilt spine
lettering. Some shelfwear, occasional notes in pencil to a few
leaves. Owner inkstamps to edges and title pages, his name in gilt
to foot of front board. A unique volume. $150.
*
Contents: Revenue Act of 1937. Public No. 377, 75th Congress,
Chapter 815, 1st Session. [H.R. 8234] (20 pp.); Tax Evasion and
Avoidance. Letter from the Chairman of Joint Committee on Tax
Evasion and Avoidance transmitting Report of the Joint Committee on
Tax Evasion and Avoidance of the Congress of the United States,
pursuant to Public Resolution No. 40. Seventy-fifth Congress (23
pp.); Committee on Finance. Report. To Accompany H.R.
8234 (34 pp.); Revenue Act of 1936 (121 pp.); Revenue Bill
of 1936. Report of the Subcommittee of the Committee on Ways and
Mean relative to Proposed Tax Revision (10 pp.); Committee on
Ways and Means. Report. Rept. No. 2475. To Accompany H.R.
12395 (28 pp.); Committee on Finance. Report. Rept.
No. 2156. 74th Congress, 2d Session (37 pp.); Minority Views.
Rept. No. 2156 Part 2 (7 pp.); Conference Report. Rept. No.
3068. To Accompany H.R. 12395 (27 pp.); The Revenue Act of 1935.
Public No. 407, 74th Congress. [H.R. 8974] (16 pp.);
Committee on Ways and Means. Report. Rept. No. 1681. To
Accompany H.R. 8974 (22 pp.); Committee on Finance.
Report. Rept. No. 1240 (9 pp.); Minority Views. Rept.
1240, Part 2 (9 pp.); Conference Report. Rept. No. 1885. To
Accompany H.R. 8974 (14 pp.); Tax Evasion and Avoidance.
Hearings before the Joint Committee on Tax Evasion and Avoidance,
Part 1 (195, ix pp.); Tax Evasion and Avoidance. Hearings
before the Joint Committee on Tax Evasion and Avoidance, Part 2
(197-327, viii pp.); Tax Evasion and Avoidance. Hearings
before the Joint Committee on Tax Evasion and Avoidance. Part 3
(329-423, iv pp.); Tax Evasion and Avoidance. Hearings before
the Joint Committee on Tax Evasion and Avoidance. Part 4. (425-440
pp.).
1938 Revenue Act
38.
United States Congress. [Revenue
Act of 1938: Reports and Regulations].
Washington: Government Printing Office. Eight 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. $150.
*
Includes: Revenue Act of 1938. Public No. 554. 75th Congress,
Chapter 289, 3d Session. H.R. 9682 (152 pp.); Revision of the
Revenue Laws 1938. Committee Print, Unrevised. Hearings before
the Committee on Ways and Means, House of Representatives (142 pp);
Report of a Subcommittee of the Committee on Ways and Means
(91 pp.); Committee on Ways and Means. Report. Rept.
No. 1860 (84 pp.); Committee on Finance. Report. Rept.
No. 1567. To Accompany H.R. 9682 (52 pp.); Conference Committee
Report. Document No. 177. Conference Report on the Bill (H.R.
9682) to Provide Revenue, Equalize Taxation, and for Other Purposes
(84 pp.); Treasury Department. Regulations 80. (1937
Edition) Estate Tax (207 pp.); Regulations 101. Relating to
the Income Tax under the Revenue Act of 1938 (802 pp.).
House of Representatives on
Taxes, 1934.
39.
United States House of Representatives. [Revenue
Act of 1934 and Committee Reports].
Washington: Government Printing Office, 1934. 4 softbound pamphlets
bound into single green buckram volume with gilt spine lettering.
Some shelfwear, occasional notes in pencil to a few leaves. Owner
inkstamps to edges and title pages, his name in gilt to foot of
front board. A unique volume. $150.
*
Contents:
House Ways and
Means Committee. Revenue Bill of 1934: Report to Accompany H.R.
7835.
73d. Congress, 2d Session, Report No. 704. (49 pp.);
Supplemental and Dissenting Report.
73d. Congress, 2d Session, Report No. 704, Part 2. (54 pp.); To
Provide Revenue, Equalize Taxation, and for Other Purposes:
Conference Report.
73d. Congress, 2d Session, Report No. 1385. (34 pp.);H.R.
7835: An Act to
Provide Revenue, Equalize Taxation, and for Other Purposes. (102
pp.). 
40.
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.
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