Book Review: Federal Taxes
| dc.contributor.author | Clark, Charles | |
| dc.date | 2021-11-25T13:34:34.000 | |
| dc.date.accessioned | 2021-11-26T11:42:04Z | |
| dc.date.available | 2021-11-26T11:42:04Z | |
| dc.date.issued | 1920-01-01T00:00:00-08:00 | |
| dc.identifier | fss_papers/3408 | |
| dc.identifier.contextkey | 2348043 | |
| dc.identifier.uri | http://hdl.handle.net/20.500.13051/2820 | |
| dc.description.abstract | The federal government's taxing arm is so long and is reaching so many subjects that books upon federal taxation are vitally necessary. These books are usually of two kinds, one a manual of suggestions for the business man who is his own lawyer, and the other a legal treatise for lawyers. While the present volume will be of undoubted help to laymen, it. is distinctly a lawyer's book for lawyers. The authorities are collected and discussed in an extremely complete manner. Such subjects as the constitutionality of taxing capital gains as income, or the admission in evidence of documents not properly stamped, are adequately treated. One will not find here, it is true, direct suggestions as to the rate of depreciation he may allow himself, though he will find the legal rules governing such allowances. Obviously, however, this is a book of legal authorities and not of suggestions for lessening the amount of your tax. One may perhaps feel disappointed that the author's own prophecies of law from the authorities are not more definitely stated, but otherwise the author's purpose seems to have been admirably accomplished. | |
| dc.subject | Book Review: Federal Taxes | |
| dc.subject | 30 Yale Law Journal 104 (1920) | |
| dc.title | Book Review: Federal Taxes | |
| dc.source.journaltitle | Faculty Scholarship Series | |
| refterms.dateFOA | 2021-11-26T11:42:04Z | |
| dc.identifier.legacycoverpage | https://digitalcommons.law.yale.edu/fss_papers/3408 | |
| dc.identifier.legacyfulltext | https://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?article=4377&context=fss_papers&unstamped=1 |
