The Nature and Tax Treatment of Capital Gains and Losses
Lawrence Howard Seltzer, assisted by Selma F. Goldsmith and M. Slade Kendrick
Published in 1951 by UMI
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0576 pages
ISBN: 0-870-14119-8
Table of Contents
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Front matter:
Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick
(p. -23 - 0)
(bibliographic info)
(download)
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1.
Background Of The Controversy:
Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick
(p. 1 - 24)
(bibliographic info)
(download)
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2.
Origins Of The Special Legal Status Of Capital Gains:
Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick
(p. 25 - 46)
(bibliographic info)
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3.
The Economic Nature Of Capital Gains And Losses:
Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick
(p. 47 - 82)
(bibliographic info)
(download)
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4.
Are Capital Gains Appropriate Elements Of Taxable Income?:
Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick
(p. 83 - 108)
(bibliographic info)
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5.
Capital Gains And Losses And Their Distribution, 1917-1946:
Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick
(p. 109 - 155)
(bibliographic info)
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6.
Effects Of The Changing Tax Treatment Of Capital Gains Upon Investors' Behavior:
Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick
(p. 156 - 180)
(bibliographic info)
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7.
Effects Of The Changing Treatment Of Capital Losses And Of Short Term Transactions:
Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick
(p. 181 - 202)
(bibliographic info)
(download)
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8.
Effects Of The Changing Tax Treatment Upon Federal Revenues:
Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick
(p. 203 - 210)
(bibliographic info)
(download)
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9.
Tax Avoidance Through Capital Gains:
Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick
(p. 211 - 253)
(bibliographic info)
(download)
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10.
The Tax Treatment Of Capital Gains And Losses In Other Countries :
Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick
(p. 254 - 280)
(bibliographic info)
(download)
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11.
Competing Proposals For The Tax Treatment Of Capital Gains And Losses:
Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick
(p. 281 - 318)
(bibliographic info)
(download)
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12.
Appendix to "The Nature and Tax Treatment of Capital Gains and Losses":
Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick
(p. 319 - 554)
(bibliographic info)
(download)
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