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- Title
THE PROBLEM OF PERSONAL INCOME TAX AVOIDANCE.
- Authors
RUDICK, HARRY J.
- Abstract
The article analyzes the problem of personal income tax avoidance as it exists in the U.S. by referring to several court cases. It is stated that, definition of the income tax avoidance covers every attempt to prevent or reduce income tax liability, excluding fraud or concealment, by taking advantage of some provision or lack of provision in the tax law. It is stated that, the U.S. Congress has been making efforts to obstruct income tax avoidance, in which it has made advancement because the U.S. Supreme Court has supported it, as apart from one case no personal income tax avoidance provision has ever been declared unconstitutional by the court.
- Subjects
UNITED States; TAX evasion; INCOME tax laws; ACTIONS &; defenses (Law); GOVERNMENT revenue; INTERNAL revenue; TAXATION; UNITED States. Supreme Court; UNITED States. Congress
- Publication
Law & Contemporary Problems, 1940, Vol 7, Issue 2, p243
- ISSN
0023-9186
- Publication type
Article
- DOI
10.2307/1189620