August 1, 1973
Tax Review: Taxing Capital Gains
Executive Summary
Taxation of capital gains, an area of continuing controversy, is reviewed in this essay by Mr. Darrell back to 1921 when the special treatment of capital gains and losses first appeared in federal tax law.
Attached Files
- Tax Review: Taxing Capital Gains, PDF, 1003.4 KB
by Norriss Darrell