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Volume 7, Number 2 (Spring 1940)
Federal Income and Estate Taxation

Preliminary

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Foreword

David F. Cavers

161

 

Articles

 
 

The Proposal to Reduce High Surtaxes

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The Case for Reduction

James D. Magee

183

 

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The Case Against Reduction

Harold M. Groves

189

 

The Question of Taxing Capital Gains

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The Case for Taxation

Arthur H. Kent

194

 

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The Case Against Taxation

Godfrey N. Nelson

208

 

The Proposal to Tax Income From Governmental Securities

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The Case for Taxation

William J. Shultz

217

 

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The Case Against Taxation

Paul V. Betters

222

 

Articles

 
 
 
 
 
 
 
 
 
 

Index

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Index

362