Since the enactment of the individual income tax in 1913, the appropriate taxation of capital gains income has been a perennial topic of debate in Congress. Almost immediately after the passage of the Revenue Act of 1913, legislative steps were initiated to change and modify the tax treatment of capital gains and losses. This report discusses different tax treatments and revenue acts since 1913. - Updated April 11, 200
Qualification for preferential tax rates on capital gain is “fuzzy at best and incoherent at worst.”...
Qualification for preferential tax rates on capital gain is “fuzzy at best and incoherent at worst.”...
Recently, there has been controversy surrounding the capital gains tax. During his state of the unio...
Since the enactment of the individual income tax in 1913, the appropriate taxation of capital gains ...
Since the enactment of the individual income tax in 1913, the appropriate taxation of capital gains ...
Since the enactment of the individual income tax in 1913, the appropriate taxation of capital gains ...
One provision of the 1913 individual income tax that generated a great deal of confusion was the tax...
A strong possibility currently exists for a reintroduction of some form of preferential treatment fo...
A strong possibility currently exists for a reintroduction of some form of preferential treatment fo...
A strong possibility currently exists for a reintroduction of some form of preferential treatment fo...
In this article, originally prepared for his class in federal income tax, Professor Hjorth explores ...
In this article, originally prepared for his class in federal income tax, Professor Hjorth explores ...
The capital gains preference has been viewed as a means by which taxpayers are spared being taxed fu...
In this article, originally prepared for his class in federal income tax, Professor Hjorth explores ...
Members of the Committees: Thank you for inviting me to share my views on tax reform and the tax tre...
Qualification for preferential tax rates on capital gain is “fuzzy at best and incoherent at worst.”...
Qualification for preferential tax rates on capital gain is “fuzzy at best and incoherent at worst.”...
Recently, there has been controversy surrounding the capital gains tax. During his state of the unio...
Since the enactment of the individual income tax in 1913, the appropriate taxation of capital gains ...
Since the enactment of the individual income tax in 1913, the appropriate taxation of capital gains ...
Since the enactment of the individual income tax in 1913, the appropriate taxation of capital gains ...
One provision of the 1913 individual income tax that generated a great deal of confusion was the tax...
A strong possibility currently exists for a reintroduction of some form of preferential treatment fo...
A strong possibility currently exists for a reintroduction of some form of preferential treatment fo...
A strong possibility currently exists for a reintroduction of some form of preferential treatment fo...
In this article, originally prepared for his class in federal income tax, Professor Hjorth explores ...
In this article, originally prepared for his class in federal income tax, Professor Hjorth explores ...
The capital gains preference has been viewed as a means by which taxpayers are spared being taxed fu...
In this article, originally prepared for his class in federal income tax, Professor Hjorth explores ...
Members of the Committees: Thank you for inviting me to share my views on tax reform and the tax tre...
Qualification for preferential tax rates on capital gain is “fuzzy at best and incoherent at worst.”...
Qualification for preferential tax rates on capital gain is “fuzzy at best and incoherent at worst.”...
Recently, there has been controversy surrounding the capital gains tax. During his state of the unio...