The evolution of today\u27s Internal Revenue Code, which began with the mere embryo that Congress created in 1913, has absorbed over the ensuing sixty-four years more creative energy on the part of more co-authors than any other law in history. Despite this unstinted expenditure of blood, sweat, and tears, the resulting document--were it possessed of human senses--would recognize that, for a foreseeable period, its life will be anything but serene. The plight in which it would find itself could even be compared to that early morning scene observed one hundred years ago by General Custer, when hostile forces were massed on every front and would shortly be placing his entire command under siege
In 1986, the Internal Revenue Code (“Tax Code”) was comprehensively revised for the first time in ov...
For over four decades there have been unrelenting calls to make the tax code “fair, simple, and effi...
In recent years, numerous lawmakers, policy analysts, and scholars have been decrying the many defec...
The evolution of today\u27s Internal Revenue Code, which began with the mere embryo that Congress cr...
In celebration of the 30th compliance year of the Internal Revenue Code, I’ve compiled three article...
Tax law has just not been the same since January 2011. Did Congress pass earthshaking legislation af...
Though the presidential election of 2012 is still some time away, national politics have been in the...
The remarks were delivered at the first annual U-M Law Alumni Reunion and Law Forum on May 30, 1980
We are now in a quiet interlude awaiting the next serious political debate over the nation\u27s tax ...
If there was any doubt before, the Yale Law and Policy Review hasmade it official: 1985 is the Year ...
If there was any doubt before, the Yale Law and Policy Review has made it official: 1985 is the Year...
This manuscript examines the development of the federal income tax within the United States fiscal...
The purpose of this study was to identify and analyse in an historical context the major changes to ...
Abraham Lincoln signed into law the first national income tax on August 5, 1861. Since 1913, the con...
According to the author, a minor problem in partnership taxation provides a useful illustration of t...
In 1986, the Internal Revenue Code (“Tax Code”) was comprehensively revised for the first time in ov...
For over four decades there have been unrelenting calls to make the tax code “fair, simple, and effi...
In recent years, numerous lawmakers, policy analysts, and scholars have been decrying the many defec...
The evolution of today\u27s Internal Revenue Code, which began with the mere embryo that Congress cr...
In celebration of the 30th compliance year of the Internal Revenue Code, I’ve compiled three article...
Tax law has just not been the same since January 2011. Did Congress pass earthshaking legislation af...
Though the presidential election of 2012 is still some time away, national politics have been in the...
The remarks were delivered at the first annual U-M Law Alumni Reunion and Law Forum on May 30, 1980
We are now in a quiet interlude awaiting the next serious political debate over the nation\u27s tax ...
If there was any doubt before, the Yale Law and Policy Review hasmade it official: 1985 is the Year ...
If there was any doubt before, the Yale Law and Policy Review has made it official: 1985 is the Year...
This manuscript examines the development of the federal income tax within the United States fiscal...
The purpose of this study was to identify and analyse in an historical context the major changes to ...
Abraham Lincoln signed into law the first national income tax on August 5, 1861. Since 1913, the con...
According to the author, a minor problem in partnership taxation provides a useful illustration of t...
In 1986, the Internal Revenue Code (“Tax Code”) was comprehensively revised for the first time in ov...
For over four decades there have been unrelenting calls to make the tax code “fair, simple, and effi...
In recent years, numerous lawmakers, policy analysts, and scholars have been decrying the many defec...