« PreviousContinue »
ALL INTERNAL REVENUE LAWS NOW IN FORCE
THE INCOME TAX OF 1894 AND 1864
WITH RULINGS AND REGULATIONS
THE WHOLE COPIOUSLY ANNOTATED, WITH REFERENCES
DEPARTMENTS, AND CROSS-REFERENCES
WITH AN INTRODUCTORY HISTORICAL SKETCH OF INTERNAL
NAL REVENUE PRACTICE, WITH FORMS
CHARLES WESLEY ELDRIDGE
MEMBER OF THE BAR OF THE SUPREME COURTS OP MASSACHUSETTS AND CALIFORNIA
AND FOR TWENTY-FIVE YEARS IN THE INTERNAL REVENUE SERVICE
BOSTON AND NEW YORK
The editor of this volume by appointment of the Secretary of the Treasury and in association with Hon. William H. Armstrong, made the revision of the Internal Revenue Laws in 1873, on which the Internal Revenue Title of the Revised Statutes was based ; and also, by direction of the Commissioner of Internal Revenue, with the same associate, made a further revision of the same in 1879, for the use of the Internal Revenue Service.
No book for the profession, on this subject, has been published for over twenty-one years, and such publications as were then issued are now obsolete. The Revised Statutes of the United States reproduced the law as it stood December 1, 1873, but owing to the great number of amendments to the Internal Revenue Title of that volume made by Congress since that date, it is now a very unsafe guide to existing law.
It was the original intention of the editor, when the income tax was enacted, to prepare a preliminary volume devoted to that subject, but when he considered how intimate the connection was between the income tax law and the other parts of the Internal Revenue System, and how comparatively useless a treatise on the income tax law alone would be without giving the law relating to collections, procedures on distraint, abatement and refunding of taxes, suits against the collectors for taxes improperly paid, and many other cognate provisions, he resolved to set aside his original design and present a revision of the whole Internal Revenue Tax System, at as early a period as possible.
What the practitioner requires, is a clear and reliable statement of the whole law as it exists to-day, properly classified and conveniently arranged for reference, with a digest of decisions and rulings placed under the sections to which they relate; and this, it is confidently claimed, is what has been accomplished in the preparation of this volume. It is hoped that it will prove not only useful to the legal profession, but to all other persons interested in this branch of the law.
Chapter 17, on Repealed Income Tax Laws, with the rulings and decisions thereunder, is given, not as being of any binding force as regards the Act of 1894, but to aid lawyers in making briefs and arguments when analogous provisions of the later act are brought into controversy.
For instructions relative to the use of this book, see
TABLE OF CONTENTS.
A full Index will be found at the end.
STAMP TAXES ON SPECIFIC OBJECTS .