Description : Seidman, J[acob] S. Seidman's Legislative History of Federal Income and Excess Profits Tax Laws 1953-1939. New York: Prentice-Hall, Inc., 1954. Two volumes, 1,884 pp. Reprinted 2003 by The Lawbook Exchange, Ltd. LCCN 2002041364. ISBN 1-58477-335-9. Cloth. $350. * Covering the years 1939-1954 in inverse chronology, a collection of the texts of United States congressional committee reports, Congressional Records, reports of hearings, and laws passed or rejected, relating to all of the income tax provisions of the Revenue Acts that are of interpretive significance, this legislative history will be of interest to those arguing or ruling on tax cases. A continuation of Seidman's Legislative History of Federal Income Tax Laws 1938-1861, (also published by The Lawbook Exchange, Ltd.) with the addition of extensive material relating to excess profit tax laws.
Description : Seidman, J[acob] S. Seidman's Legislative History of Federal Income Tax Laws 1938-1861. New York: Prentice-Hall, Inc., . xviii, 1166 pp. Reprinted 2003 by The Lawbook Exchange, Ltd. ISBN 1-58477-336-7. Cloth. $225. * This legislative history of the course of federal income tax laws as they have proceeded through Congress will be useful to those arguing or ruling on tax cases. The work collects the texts of the committee reports and discussions on the floor of Congress relating to all of the income tax provisions of the Revenue Acts from 1861 to 1938 that are of interpretive significance. Material is arranged act by act in inverse chronology. "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 cited in Marke, A Catalogue of the law Collection at New York University (1953) 852. Seidman's Legislative History of Federal Income and Excess Profits Tax Laws 1953-1939 is a two volume continuation also published by The Lawbook Exchange, Ltd.
Description : Increasing globalization and the related cross-border flows of capital resources has only increased interest in the taxation of transnational capital gains among practitioners and scholars. This is particularly true as it relates to investments in immovable property. As a consequence, Article 13 of the OECD Model Convention - covering capital gains - has emerged as one of the document's key provisions. Based on in-depth historical research, this book pays particular attention to the definition of capital gains falling within the scope of Article 13. It also thoroughly analyses the treaty regime applicable to gains derived from the alienation of both immovable property and shares of immovable property companies.