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- Title
STANLEY SURREY AND TAXING UNREALIZED APPRECIATION.
- Authors
ZELENAK, LAWRENCE
- Abstract
In the article, the author discusses the role played by tax expert Stanley S. Surrey in the efforts to tax unrealized appreciation in the tax expenditure budget in the U.S. Also cited are the 1972 book "Federal Income Taxation," which is co-authored by Surrey, Surrey's proposal to exclude the exemption of unrealized appreciation in the tax expenditure budget, and his 1985 book with Paul R. McDaniel titled "Tax Expenditures."
- Subjects
TAXATION; APPRECIATION (Accounting); SURREY, Stanley S.; FEDERAL budgets; TAX &; expenditure limitations; FEDERAL Income Taxation (Book)
- Publication
Law & Contemporary Problems, 2023, Vol 86, Issue 2, p153
- ISSN
0023-9186
- Publication type
Article