| Autor: |
Blakey, Roy G., Blakey, Gladys C. |
| Předmět: |
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| Zdroj: |
American Economic Review; Dec39, Vol. 29 Issue 4, p695-707, 13p |
| Abstrakt: |
The article discusses several tax legislation passed by the U.S. Congress in the session that closed on August 11, 1939. The first legislation passed pertains to the removal of inconsistencies in the income-tax laws through the codification of the internal revenue laws. The second legislation is actually an amendment to the Internal Revenue code that redefines gross income to include compensation of personal services of officers and employees of a state or political subdivision and repeal the exemption of compensation of teachers in Alaska and Hawaii. The third law, the Revenue Act of 1939, was passed to end provisions about undistributed profits tax. Congress also passed several amendments to the Social Security Act that focus on payroll taxes. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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