NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Origins of the Special Legal Status of Capital Gains

Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick

Chapter in NBER book The Nature and Tax Treatment of Capital Gains and Losses (1951), Lawrence Howard Seltzer, assisted by Selma F. Goldsmith and M. Slade Kendrick (p. 25 - 46)
Published in 1951 by NBER

download in pdf format
   (521 K)

email paper

This paper is available as PDF (521 K) or via email.

Machine-readable bibliographic record - MARC, RIS, BibTeX

Users who downloaded this chapter also downloaded these:
Seltzer, Goldsmith, and Kendrick The Economic Nature of Capital Gains and Losses
Seltzer, Goldsmith, and Kendrick Are Capital Gains Appropriate Elements of Taxable Income?
Seltzer, Goldsmith, and Kendrick Background of the Controversy
Seltzer, Goldsmith, and Kendrick The Tax Treatment of Capital Gains and Losses in Other Countries
Seltzer, Goldsmith, and Kendrick Appendix to "The Nature and Tax Treatment of Capital Gains and Losses"
 
Publications
Activities
Meetings
NBER Videos
Data
People
About

Support
National Bureau of Economic Research, 1050 Massachusetts Ave., Cambridge, MA 02138; 617-868-3900; email: info@nber.org

Contact Us