Overview

This legislative history of the federal income tax laws from 1861 to 1938 will be useful to those arguing or ruling on tax cases. Arranged act by act in inverse chronology, it contains the texts of the committee reports and discussions of all provisions that have interpretive significance. xviii,1166 pp. Seidman's Legislative History of Federal Income and Excess Profits Tax Laws 1953-1939 is a two volume continuation of this work also published by The Lawbook Exchange, Ltd.

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9781584773368

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The principle contribution is that it gathers together in compact and organized form these essential materials, which are otherwise scattered through many volumes of the Congressional Record, committee reports, and elsewhere. Many of these reports, particularly in the case of the earlier acts, are either unavailable or are extremely difficult or expensive to obtain. [T]he work has been carefully and thoroughly done. A. H. Kent, American Bar Association Journal 25:479

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