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1 Federal Income and Estate Tax Laws Correlated and Annotated 1934

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        FEDERAL INCOME


AND ESTATE TAX LAWS


     CORRELATED AND ANNOTATED




Being an Annotation and CGpelation of the Income Tax Acts of 19.21, 1924,
  1926, 1928, 1932 and 1934, and the Estate Tax Acts of 1916, 1917, 1918,
    1921, 1924 and 1926, with Amendments. Also containing the Gift
       Tax Acts of 1924 and 1932, with Amendments, the Excess
         Profits and Capital Stock Taxes, the Revised Statutes,
           Bankruptcy and Constitutional Provisions Appli-
                    cable to Federal Taxation



                            BY
                   WALTER E.   BARTON
                     Attorney and Counsellor at Law
                            and
                 CARROLL   W.  BROWNING
                 Senior Cost Accountant, U. S. Navy Department







      Members of the Bar of the Supreme Court of the United States
                  and of the District of Columbia





                    JOHN BYRNE & COMPANY
                        WASHINGTON, D. C.
                            1984