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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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