1. Introduction: Cordell Hull writes the income Tax; 2. The birth, death,
and resurrection of income tax withholding; Part I. Technical Problems
Exposed by the High Tax Rates of World War I: 3. How the income tax became
tax-inclusive; Part II. Early Mistakes and the Persistence of Error: 4. The
tax-free step-up in basis at death and the charitable deduction for
unrealized appreciation: the early mistakes; 5. The tax-free step-up in
basis at death and the charitable deduction for unrealized appreciation:
the failed reforms; Part III. Congress Muddles Through: 6. Capital losses
in the early income tax; 7. A troubled relationship from the start:
marriage and the income tax; Part IV. Congress Goes Its Own Way: 8. The
early income tax and the imputed rental income of homeowners; 9. 'Blowing a
kiss' at earned income; Part V. Concluding Perspectives: 10. 'Answers to
inquirers'; 11. Is there a moral to the story?
