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- Title
NEW ROADS TOWARD THE SETTLEMENT OF FEDERAL INCOME, ESTATE, AND GIFT TAX CONTROVERSIES.
- Authors
TRAYNOR, ROGER JOHN; SURREY, STANLEY S.
- Abstract
The article analyzes the challenges related to the administration and imposition of federal income, estate, and gift taxes in the U.S. It is stated that, over the years duplication of procedures and overlapping administrative and judicial functions have entrenched themselves in the tax system thereby hampering pragmatic development, which has resulted in delays and uncertainties of such magnitudes which is threatening the protection of both the taxpayers' interest and government revenues. It is stated that, the U.S. Board of Tax Appeals has to deal with a lot of cases which causes delay. It is stated that, the reason why the board's schedule is congested with cases is the breakdown in the earlier stages of administrative procedures.
- Subjects
UNITED States; INHERITANCE &; transfer tax; GIFT taxes; INCOME tax; TAX courts; ACTIONS &; defenses (Law); GOVERNMENT revenue; INTERNAL revenue; PUBLIC finance
- Publication
Law & Contemporary Problems, 1940, Vol 7, Issue 2, p336
- ISSN
0023-9186
- Publication type
Article
- DOI
10.2307/1189627