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Federal Taxation: Perspective During The Fifth Decade, J. W. Riehm
Federal Taxation: Perspective During The Fifth Decade, J. W. Riehm
Michigan Law Review
Since the enactment of the income tax provisions of the Tariff Act of October 3, 1913 forty years have elapsed within which we have seen a profound change in the revenue system of our federal government, the growth of a great new branch of public law, the development of a highly specialized field of legal practice and the publication in legal periodicals of innumerable articles on the subject of taxation. Tax men can, with great pride, point out that technical proficiency has done an amazing job of keeping pace with the rapid expansion of the system from the utilization of …