Open Access. Powered by Scholars. Published by Universities.®
- Publication Type
Articles 1 - 2 of 2
Full-Text Articles in Law
The Reduction Of Income Taxes Through The Use Of Trusts, William C. Warren
The Reduction Of Income Taxes Through The Use Of Trusts, William C. Warren
Michigan Law Review
Obviously the draftsmen of the first Revenue Act under the Sixteenth Amendment could not foresee every possibility of tax avoidance and adequately prevent such avoidance by express statutory provisions. Since the enactment of the Revenue Act of 1913, Congress has made constant efforts in each succeeding Revenue Act to close the loopholes discovered by tax lawyers. The success of these efforts has been most remarkable, particularly in comparison with the similar efforts of England under her income tax laws. Indeed, it may fairly be said that the enactment. of the Gift Tax Act in 1932 wrote the final chapter of …
Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown
Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.