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The Increase In Rates, Amounts, And Complexity Of The Federal Income Tax And The Importance Of Accounting, Frank R. Demmerly
The Increase In Rates, Amounts, And Complexity Of The Federal Income Tax And The Importance Of Accounting, Frank R. Demmerly
Graduate Thesis Collection
The author felt that a short history of world income taxes including the earlier American eras would provide a strong foundation on which to build the development of the present Federal income tax structure. With this end in view, chapter one is devoted to this background. The rates of taxation and the amounts of income on which these rates are effective have, of course, varied from year to year. The problems arising in connection with these categories are discussed in the second chapter from the standpoint of the different returns filed. The third chapter presents the varied complex problems that …