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Taxation & Estate Planning

: TaxProf Blog

Winchester: Corporations That Weren't: The Taxation of Firm Profits in Historical Perspective

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Richard Winchester (Thomas Jefferson) has posted Corporations That Weren't: The Taxation of Firm Profits in Historical Perspective, 19 S. Cal. Interdisc. L.J. ___ (2010), on SSRN. Here is the abstract: This article examines the nation's earliest income tax laws, focusing on the provisions that tax business profits in a way...

Full post as published by TaxProf Blog on April 27, 2010 (boomark / email).

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