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- Title
COMPLEXITY AND THE INTERNAL REVENUE CODE: THE PROBLEM OF THE MANAGEMENT OF TAX DETAIL.
- Authors
SURREY, STANLEY S.
- Abstract
The article discusses the complexity involved in tax detail management. It analyzes the complex technical structure of the federal income, estate and gift taxes. It explains the variations in addressing complex tax transactions, particularly those that have minimal differences in substance or form, which are all illustrated in a complex statutory terminology and arrangement. The article also highlights the cause of complexity, the characteristics of using income tax in the U.S. that guarantees complexity, income tax policies and the tax expenditure apparatus.
- Subjects
UNITED States; TAX administration &; procedure; UNITED States tax laws; INCOME tax; INTERNAL revenue; TAX expenditures
- Publication
Law & Contemporary Problems, 1969, Vol 34, Issue 4, p673
- ISSN
0023-9186
- Publication type
Article
- DOI
10.2307/1190905