Are Capital Gains Appropriate Elements of Taxable Income?

Lawrence Howard Seltzer & Selma F. Goldsmith
Published Date
Copyright 1951
ISBN 0870141198
Book: The Nature and Tax Treatment of Capital Gains and Losses
Book authors: Lawrence Howard Seltzer, Selma F. Goldsmith & M. Slade Kendrick
PUBLISHER: NBER
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  • Lawrence Howard Seltzer and Selma F. Goldsmith, The Nature and Tax Treatment of Capital Gains and Losses (NBER, 1951), chap. 4, https://www.nber.org/books-and-chapters/nature-and-tax-treatment-capital-gains-and-losses/are-capital-gains-appropriate-elements-taxable-income.

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