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Duke Law > Duke Law Scholarship Repository > Journals > LCP > Vol. 7 > No. 2 (1940)

 

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

Preliminary

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Foreword

David F. Cavers

161

 

Articles

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The Evolution of the Federal Tax System

Roy Blough

162

 

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The Proposal to Tax Small Incomes

Paul J. Strayer

171

 

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

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Legal Problems in Taxing Income From Governmental Securities

Elmer E. Rouzer

235

 

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The Problem of Personal Income Tax Avoidance

Harry J. Rudick

243

 

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A Brief Description of Federal Taxes on Corporations Since 1861

William A. Sutherland

266

 

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Conflicting Theories of Corporate Income Taxation

Gerhard Colm

281

 

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The Taxation of Corporate Excess Profits in Peace and War Times

Alfred G. Buehler

291

 

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The Taxation of Intercompany Income

Robert N. Miller

301

 

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Tax Avoidance and the Federal Estate Tax

Charles L. B. Lowndes

309

 

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Integration of the Estate and Gift Taxes

George T. Altman

331

 

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New Roads Toward the Settlement of Federal Income, Estate, and Gift Tax Controversies

Roger John Traynor and Stanley S. Surrey

336

 

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New Roads to the Settlement of Tax Controversies: A Critical Comment

William A. Sutherland

359

 

Index

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Index

362

 

Journal Staff

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Journal Staff