Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleTaxation of Capital Gains, Tax Avoidance and Other Problems Under the Revenue Act of 1934.AuthorsLatham, DanaAbstractDiscusses the problems of income taxation under the Revenue Act of 1934 of the U.S. Tax avoidance; Arbitrary disallowances and adjustments; Increase in tax rate structure; Depreciation.SubjectsUNITED States; INCOME tax laws; TAX evasion; TAX rates; DEPRECIATIONPublicationCalifornia Law Review, 1934, Vol 23, Issue 1, p30ISSN0008-1221Publication typeArticleDOI10.2307/3476807