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1 Federal Tax Revision 1 (1971)

handle is hein.tera/falxiio0001 and id is 1 raw text is: NUMBER 9

TAX FOUNDATION'S

Revised January 1971

FEDERAL TAX REVISION

The followin., biblio.raphy is nrran-ed by maijor tax and topic as follo-s:
I. The Individual Income Tax

General Principles
Determining the Tax Base
The Rate Structure
Special Problems

II. The Corporation Income Tax

General Principles
Rates and Exemptions
Special Types of Corporations
Special Problems in Defining Income

III. Excise Taxes

General Principles
The Existing Excise Tax System
Alternatives to the Present Excise Tax
System

IV. Estate and Gift Taxes
V. Recent Federal Tax Legislation and
Related Documents
This bibliography relates primarily to tax policy and general tax structure.
It is not intended to cover the detailed legal, accounting, and administrative
problems involved in tax revision.
ALL REQUESTS FOR MATERIALS SHOULD BE SENT TO THE PUBLISHERS
TAX FOUNDATION, INCORPORATED • 50 ROCKEFELLER PLAZA • NEW YORK, N. Y. 10020