Front matter, . (p. -20 - 0) (bibliographic info) (download)

1. Summary and Conclusions. (p. 1 - 14) (bibliographic info) (download)

2. Some Questions Raised by the Personal Exemptions. (p. 15 - 37) (bibliographic info) (download)

3. Sketch of the Legislative History of the Personal Exemptions in the United States. (p. 38 - 57) (bibliographic info) (download)

4. Quantitative Aspects of the Role of the Exemptions and Associated Factors in Expanding the Coverage and Yield of the Income Tax. (p. 58 - 84) (bibliographic info) (download)

5. The Rationale of the Personal Exemptions. (p. 85 - 129) (bibliographic info) (download)

6. Principal Exemption Techniques and Their Relation to Varying Objectives. (p. 130 - 151) (bibliographic info) (download)

7. The Appropriate Levels of the Personal, Exemptions. (p. 152 - 207) (bibliographic info) (download)

8. Bibliography. (p. 209 - 216) (bibliographic info) (download)