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Historical Perspectives on the Federal Income Tax










BIBLIOGRAPHY

Of Court Cases and Materials

Historical information

Hylton v. U.S., 3 U.S. 171 (1796), Direct v. indirect taxes

License Tax Cases, 72 U.S. 462 (1866)

Society for Savings v. Coite, 73 U.S. 594 (1867), Occupation excise taxes

Slaughter_House Cases, 83 U.S. 36 (1872) 14th Amendment "privileges and immunities"

Springer v. U.S., 102 U.S. 586 (1880) income tax not a direct tax

Boyd v. U.S., 116 U.S. 616 (1886) search and seizures

Church of the Holy Trinity v. U.S., 143 U.S. 226, (1891) immigration

Pollock v. Farmers Loan and Trust, 157 U.S. 427, rehearing 158 U.S. 601 (1895)

Magoun v. Illinois Trust, 170 U.S. 283 (1898) classification and uniformity

Blake v. McClung, 172 U.S. 239 (1898) "privileges and immunities"

Knowleton v. Moore, 178 U.S. 41 (1899) gift and inheritances

Nicol v. Ames, 173 U.S. 509 (1898)

Patton v. Brady, 184 U.S. 608, (1901) excise tax

Fairbank v. U.S., 181 U.S. 283 (1901) court responsibility to uphold the Constitution

United States v. Morris, 125 F 322, (1903) "inalienable rights"/labor for hire

Thomas v. United States, 192 U.S. 363 (1904) occupation excise taxes

Lochner v. People of State of New York, 198 U.S. 45 (1905) right to work

Louisville & Nashville RR v. Melton, 218 U.S. 36 (1910) "frivolous"

Flint v. Stone Tracy, 220 U.S. 107 (1910) excise taxes uniform—business

U.S. v. Barnes, 222 U.S. 513 (1912) subsequent legislation

Coppage v. Kansas, 236 U.S. 1, (1914) right to contract for labor

Stanton v. Baltic, 240 U.S. 103 (1915)

Brushaber v. Union Pacific RR, 240 U.S. 1, (1915) income tax on individuals

Evans v. Gore, 253 U.S. 259 (1919) income tax on judges salary

U.S. v. Philadelphia, 262 F 188 (1920) excise tax/income tax

Greiner v. Lewellyn, 258 U.S. 384 (1922) transfer tax

Meyer v. Nebraska, (1923) "privileges and immunities"

Opinion of the Justices, 138 Atlantic Reporter 284 (1927)

Opinion of the Justices, 63 A.L.R. 952 (165 N.E. 904) (1929)

Opinion of the Justices, 149 A 21 (1930)

Bromley v. McCaughn, 280 U.S. 124 (1929) gift tax

Karnuth v. United States, 279 U.S. 231 (1929) immigration/labor for hire

U.S. v. Jefferson Electric, 291 U.S. 386 (1934) suit for refund

Helvering v. Independent Life Ins., 292 U.S. 371 (1934) direct tax must be apportioned

Higgins v. C.I.R., 312 U.S. 212 (1941) definition of "business"

Helvering v. Griffiths, 318 U.S. 371 (1942) upholding Eisner definition of income

Keasbey&Mattison v. Rothensies, 133 F2d 894 (1943) franchise and privilege taxes

LaBelle Iron Works v. United States, 256 U.S. 377 equal protection

C.I.R. v. Groetzinger, 480 U.S. 23 (1987) definition of "business"

Portland Golf Club v. Commissioner, 497 U.S. 154 (1990) "profit motive"

Baral v. U.S., Dist. Of Col. No. 98-1667 (2000) "withholding" not a tax

Legislative history and interpretation of statutes

U.S. v. Laws, 163 U.S. 258 (1896)

Lynch v. Tilden Produce, 265 U.S. 315 (1924)

Boston Sand and Gravel v. United States, 278 U.S. 41 (1928)

Reinecke v. Northern Trust, 278 U.S. 339 (1929)

Willcuts v. Bunn, 282 U.S. 216 (1931)

United States v. Dickerson, 310 U.S. 554 (1940)

Helvering v. Morgan’s, 293 U.S. 121 (1934)

United States v. American Trucking Association, 310 U.S. 534 (1940)

Harrison v. Northern Trust, 317 U.S. 476 (1943)

C.I.R. v. Acker, 361 U.S. 87 (1959)

Commissioner v. Bilder, 369 U.S. 499 (1962)

United States v. Carrell, 389 U.S. 299 (1967)

United States v. Cartwright, 411 U.S. 546 (1973)

Cass v. United States, 417 U.S. 72 (1974)

Train v. Colorado Public Int., 426 U.S. 1 (1976)

Simpson v. United States, 423 F. Supp. 720 (1976)

Prescott v. C.I.R., 861 F2d 1287 (1977)

National Muffler Dealers v. United States, 440 U.S. 472 (1979)

Commissioner v. Tufts, 461 U.S. 300 (1983)

United States v. Wells Farge Bank, 485 U.S. 351 (1988)

Redlark v. C.I.R., 9670398 9th Cir. (1998)

Classification

Barbier v. Connolly, 113 U.S. 27 (1884)

The Railroad Cases, 116 U.S. 138 (1885)

Home Ins. Co v. State of New York, 134 U.S. 594 (1890)

Gulf, C.& S. F. R. Co. v. Ellis, 165 U.S. 150 (1897)

Billings v. People of State of Illinois, 188 U.S. 97 (1903)

Brown-Forman Co. v. Commonwealth of Kentucky, 217 U.S. 563 (1910)

Lindsley v. Natural Carbonic Gas Co., 220 U.S. 61 (1911)

Tanner v. Little, 240 U.S. 369 (1916)

F. S. Royster Guano Co. v. Commonwealth of Virginia, 253 U.S. 412 (1920)

Stebbins v Riley, 268 U.S. 137 (1925)

United States v. Katz, 271 U.S. 354 (1926)

Louisville Gas & Electric v. Coleman, 277 U.S. 32 (1928)

Ohio Oil Co. v. Conway, 281 U.S. 146 (1930)

Redfield v. Fisher, 292 Pac. 813

Colgate v. Harvey, 296 U.S. 404 (1935)

Madden v. Commonwealth of Kentucky, 309 U.S. 83 (1940)

Harris v. McRae, 448 U.S. 297 (1980)

Schweiker v. Wilson, 450 U.S. 221 (1981)

Regan v. Taxation with Representation, 461 U.S. 540 (1983)

Mills v. State of Maine, 1st Cir. No. 96-1973 (1997)

Oregon Short Line v. Department of Revenue, 9th Cir. 9735025 (1998)

Due Process

Schlesinger v. State of Wisconsin, 270 U.S. 230 (1926)

Nichols v. Coolidge, 274 U.S. 531 (1927)

Blodgett v. Holden, 275 U.S. 142 (1928)

Coolidge v. Long, 282 U.S. 582 (1931)

Chambers v. State of Florida, 309 U.S. 227 (1940)

Power to tax is the power to destroy

Mccray v. U.S., 195 U.S. 27 (1904)

Alaska Fish Salting v. Smith, 255 U.S. 44 (1921)

Magnano Co. v. Hamilton, 292 U.S. 40 (1934)

Pittsburgh v. Alco Parking, 417 U.S. 369 (1974)

International Harverter v. Wisconsin, 322 U.S. 435 (1944)

Presumption of Constitutionality/fact/ legality

Mobile, J & K C R Co., v. Turnipseed, 219 U.S. 35 (1910)

Dane v. Jackson, 256 U.S. 589 (1921) Legality

Ashwander v. Tennessee Valley Authority, 297 U.S. 288 (1936)

Tot v. U.S., 319 U.S. 463 (1943)

United States v. Romano, 382 U.S. 136 (1965)

United States v. Gainey, 380 U.S. 63 (1965)

Leary v. United States, 395 U.S. 6 (1969)

United States v. Locke, 471 U.S. 84 (1985)

Words and interpretations/ substance not form

Billings v. U.S., 232 U.S. 261 (1914) the word "use"

Blodgett v. Holden, 11 F2d 180 (1926) the word "use"

Educational Films v. Ward, 282 U.S. 379 (1931) substance

Atlantic Cleaners v. United States, 286 U.S. 427 (1932)

Pacific Co. v. Johnson, 285 U.S. 480 (1932) words used in statute

State of Ohio v. Helvering, 292 U.S. 360 (1934) "person"

Helvering v. Edison Bros., 133 F2d 575 (1943) the word "income"

Cith of Detroit v. Murray Corp., 355 U.S. 489 (1958) substance not form

United States v. Shirey, 359 U.S. 255 (1959) "person"

Jarecki v. Searle, 367 U.S. 303 (1961) "noscitur a sociis"

Malat v. Riddell, 383 U.S. 569 (1966) "the words used in statutes"

Economy Plumbing & Heating v. United States, 470 F 2d 585 (1972)

Chevron v. Natural Res. Def. Council, 467 U.S. 837 (1984) "source"

Nationwide Mutual Ins. V. Darden, 503 U.S. 318 (1992) "employee"

Commissioner v. Soliman, 506 U.S. 168 (1993) "ordinary everyday sense"

Nationbank of N.C. v. Variable Annuity Life Ins., Fifth Circuit 93-1613

The Line Between

Bullen v. State of Wisconsin, 240 U.S. 625 (1916)

Gregory v. Helvering, 293 U.S. 465 (1935)

Higgins v. Smith, 308 U.S. 473 (1940)

Definition of income

Stratton’s Independence v. Howbert, 231 U.S. 399 (1913) gain derived from

Peck v. Lowe, 247 U.S. 165 (1917)

Doyle v. Mitchell Bros., 247 U.S. 179 (1917)

Eisner v. Macomber, 252 U.S. 189 (1919)

Merchants Loan v. Smietanke 255 U.S. 509 (1920)

Edwards v. Cuba R. Co., 268 U.S. 628 (1925)

Tyler v. U.S., 281 U.S. 497 (1930) "happening of event"

New Colonial Ice v. Helvering, 292 U.S. 435 (1934)

U.S. v. Safety Car Heating, 297 U.S. 88 (1935)

C.I.R. v. Wilcox, 327 U.S. 404 (1945)

C.I.R. v. Glenshaw Glass, 348 U.S. 426 (1954) accessions to wealth

General American Inv. V. C.I.R., 211 F2d 522 (1954)

Commissioner v. LaBue, 351 U.S. 243 (1956)

James v. United States, 366 U.S. 213 (1961)

United States v. Davis, 370 U.S. 65 (9162) "taxable event"

U.S. v. Correll, 389 U.S. 299 (1967)

Conner v U.S., 303 F.Supp. 1187 (1969)

Central Ill. Pub. Serv. V. U.S., 435 U.S. 21 (1978)

Rowan Cos. V. U. S., 452 U.S. 247 (1981)

Lukard v. Reed, 481 U.S. 368 (1987)

Net Income

Burnet v. Sanford & Brooks, 282 U.S. 359 (1931)

Commissioner v. Tellier, 383 U.S. 687 (1966) tax on net income

Adjusted Gross Income

Johnson v. C.I.R., 7 TC 1040 (1946) Independent contract mechanic

Novak v. C.I.R., 11 TC 341 (1948)

Kershner v. C.I.R., 14 TC 168, (1950) Insurance Agent

Chapman v. C.I.R., 14 TC 943 (1950) IRS employee

Hand v. C.I.R., 16 TC 1410 (1951) Teacher

Ware v. U.S., 6th Cir. 95a0308p.06 (1995)

Alexander v. I.R.S., 1st Cir. No. 95-1451 (1995)

Not Gross Receipts

C.I.R. v. Weisman, 197 F2d 221, (1952)

Pedone v. United States, 151 F. Supp. 288, 1957

Occupation Taxes/Natural Rights

Taxing the Exercise of Natural Rights, J.M. Maguire, Harvard Legal Essays 1934

Burch v. Savannah, 42 Georgia Reports 596 (1871)

City of Rome v. McWilliams Co., 52 Georgia Reports 251 (1874)

City of Newton v. Atchison, 31 Kan. 151 (1883)

Allgeyer v. Louisiana, 165 U.S. 578 (1896)

State v. Gillespie, 168 NW 38 (39 N.D. 512) (1918)

Jefferson Co. v. Richards, S.C. of Alabama 1981689 (2001)

Occupation Taxes/ Income Taxes

O’Malley v. Woodrough, 307 U.S. 277 (1939) Public Salary Tax Act

Howard v. Commissioner, 344 U.S. 624 (1953)

Jefferson Co. v. Acker, Senior Judge, 11th Cir. 98-10 (1999)

Trade or Business/employee

Old Colony Trust v. C.I.R., 279 U.S. 716 (1929) corporate president

Hughes v. C.I.R., 38 F2d 755 (1930)

Washburn v. C.I.R., 51 F2d 949 (1931)

Deputy v. DuPont, 308 U.S. 499 (1939)

McDonald v. C.I.R., 323 U.S. 57 (1944) Judge

Hill v. C.I.R., 181 F2d 906 (1950) school teacher

Coughlin v. C.I.R., 203 F2d 307 (1953) attorney

Folker v. Johnson, 230 F2d 906 (1956) president of own company

C.I.R. v. Sullivan, 356 U.S. 27 (1958) gambling

Noland v. C.I.R., 269 F2d 108, (1959)

Trent v. C.I.R., 291 F2d 669 (1961) corporate owner/employee

Whipple v. C.I.R., 373 U.S. (1963) owner-employee

Tyne v. C.I.R., 385 F2d 40 (1967) employee carrying tools

Primuth v. C.I.R., 54 TC 374 (1970) employee-non owner

U.S. v. Generes, 405 U.S. 93 (1972) construction contractor

Fausner v. C.I.R., 472 F2d 561 (1973) employee (pilot)

Kowalski v. C.I.R., 65 TC 44 (1975) State Trooper

C.I.R. v. Kowalski, 434 U.S. 77 (1977)

Dual personalities/ business/business business/natural person

Dalton v. Bowers, 287 U.S. 404 (1932) corporation/owner

Higgins v. Smith, 308 U.S. 473 (1940) Corporation/owner

C.I.R. v. Culbertson, 337 U.S. 733 (1949) partnership

U.S. v. Gilmore, 372 U.S. 39 (1963) business/natural person

U.S. v. Generes, 405 U.S. 93 (1972) Shareholder/employee

U.S. v. Basye, 410 U.S. 441 (1973) business/partnership

Silence can only be equated to fraud

U.S. v. Prudden, 424 F2d 1021 (1970)

U.S. v. Tweel, 550 Fsd 297 (1977)

Taxation of State or Federal employment

Metcalf & Eddy v. Mitchell, 269 U.S. 514 (1926)

People of New York v. Graves, 300 U.S. 308 (1937)

Helvering v. Gerhardt, 304 U.S. 405 (1938)

Graves v. State of New York, 306 U.S. 466 (1939)

State Tax Comm. V. Van Cott, 306 U.S. 511 (1939)

Davis v. Michigan Dept. of Treasury, 489 U.S. 803 (1989)

Misc. Cases

Lucas v. Earl, 281 U.S. 111 (1930) income belongs to the person earning it

Welch v. Helvering, 290 U.S. 112 (1933)

Helvering v. Horst, 311 U.S. 112 (1940)

Cammarano v. U.S., 358 U.S. 498 (1959)

Klaassen v C.I.R., 10 Cir. No. 98-9035 (1999) alternative min. tax

Social Security and Unemployment Taxes

Beeland Wholesale v. Davis, 88 F2d 447, (1937) S.A.A. & Unemployment

Davis v. Boston & M. R. Co., 89 F2d 368 (1937)

Steward Machine Co. v Davis, 89 F2d 207 (1935

Carmichael v. So. Coal & Coke Co., 301 U.S. 495 (1937)

Steward Machine Co. v. Davis, 301 U.S. 548 (1937)

Helvering v. Davis, 301 U.S. 619 (1937)

U.S. v. Silk, 331 u.s. 704 (1947)

Abney v. Campbell, 206 F2d 836 (1953)

Flemming v. Nestor, 363 U.S. 603 (1960)

Amon v. U.S., 514 FS 1293 (1981)

Gamboa v. Rubin, 9th Cir. 94-15302 (1996)

The Bubble Room v. U.S., Fed. Cir. No. 97-5030 (1998)

Court Can Reevaluate its own decision

Helvering v. Hallock, 309 U.S. 106 (1940)

Girouard v. U.S., 328 U.S. 61 (1946)

Person/Standing in court action

State of Ohio v. Helvering, 292 U.S. 360 (1934)

U. S. v. Katz, 271 U.S. 354 (1926)

U.S. v. Shirey, 359 U.S. 255 (1959)

Appellants v. City of New York, No. 97-1374

Tax cases and protest cases

Sullivan v. C.I.R., 368 F2d 1007 (1966) transportation expenses

Crowe v. C.I.R., 396 F2d 766 (1968) personal exemption*

Arnold v. U.S., 289 F.S. 206 (1968) abnormal living expenses

Cupp v. C.I.R., 65 TC 68 (1975) failure to file

Broughton v. U.S., 632 F2d 707 (1980) wages not income

Roemer v. C.I.R., 716 F2d 693 (1983) personal injury

U.S. v Stillhammer, 706 F2d 1072 (1983) failure to file

Parker v. C.I.R., 724 F2d 469 presumption of correctness

Ficalora v. C.I.R., 751 F2d 85 (1984) income is not defined

U.S. v. Koliboski, 732 F2d 1328 (1984) wages not income

Hyslep v. C.I.R. (1985) value of labor not income

Charczuk v. C.I.R. 771 F2d 471 (1985) income vague

Harris v. U.S. 758 F2d 456 (1985) summons for record keeper

Connor v. C.I.R. 770 F2d 17 (1985) wages not income

Grimes v. C.I.R. 806 F2d 1451 (1986) personal exemption*

Wilcox v. C.I.R. 848 F2d 1007 (1988) wages not income

U.S. v. Mann, 884 F2d 532 (1989) willful failure to file

U.S. v. Conner, 898 F2d 942 (1990) fraudulent w-4 forms

Maisano v. U.S., 908 F2d 408 (1990) frivolous

Lonsdale v U.S. 919 f 2d 1440 (1990) frivolous arguments

Cheek v U.S., 498 U.S. 192 (1991) willful failure to file

U.S. v. Bachner, 3d Cir. No. 95-7121 (1996) suit for refund

Books

Statistical Abstract of the United States 1918-1998

Federal Income Taxation, Surrey and Warren, 1953

Federal Income Taxation, Surrey and Warren, 1975

Taxable Income, Roswell Magil, 1936

Federal Income Tax Law of 1913, Thomas Gold Frost, 1913

Study of the Overall State of the Federal Tax System, JCS-3-01, Vol. I, II, III

Preliminary Inventory of the Records of the United States Senate/National Archives

Hearings in the Records of the U.S. Senate and Joint Committees of Congress /N.A.

Index of Congressional Committee Hearings/ GPO 1954

List of Documents—Treasury Dept. 1938-1947

(Records of the Office of Tax Analysis/Division of Tax Research)

[From the "Tax Analyst" web-site/Price of Civilization]

1938: March 14; Staff memo-Box 43-Methods of Raising Additional Revenue *

1940: Sept. 12: Roy Blough-Box 63-Tax Reform Programs and studies

1941: Jan. 09; Staff memo-Box 54-Collection and Payment

1941: April 10; Staff memo-Box 43-Methods of Raising Additional Revenue

1941: April 15: Staff memo-Box 54-Married Couples**

1941: June 10-18;Staff memo-Box 54-Married Couples *

1941: Dec. 12; Roy Blough-Box 36-Income and Wealth *

1942: March 20; Staff memo-Box 34- Inflation, Depression, Recovery

1942: March 31; Staff memo-Box34- Inflation, Depression, Recovery *

1942: April 17; Staff memo-Box 44- Papers of Roy Blough/H.S. Truman Library *

1942: April 13-22: Staff memo-Box 34- Inflation, Depression, Recovery **

1942: May 12; Staff memo-Box 34- Inflation, Depression, Recovery **

1942: July 09; Staff memo-Box 6- Papers of Roy Blough/H.S. Truman Library *

1942: August 03; Staff memo-Box 38- Supply and Consumption *

1942: August 19; Staff memo-Box 54- Collection and Payment ***

1942: Sept. 01; Staff memo-Box 6- Papers of Roy Blough/H.S. Truman Library *

1942: Sept. 03; Congressional Testimony-Box 6-Papers of Roy Blough *

1942: Nov. 18; Staff memo-Box 64- Tax Reform Programs and Studies *

1942: Nov. 30; Speech text-Box 34- Inflation, Depression, Recovery *

1942: Dec. 11; Speech text-Box 64- Tax Reform Programs and Studies *

1942: Dec. 23; Staff memo-Box 6- Paper of Rot Blough *

1943: Feb. 02; Congressional Testimony-Box 54- Collection and Payment *

1943: May 21; Staff memo-Box 64- Revenue Programs for 1943 *

1943: June 14; Speech text-Box 54- Collection and Payment **

1943: July 05; Meeting Summary-Box 34- Inflation, Depression, Recovery *

1943: Nov. 03; Staff memo-Box 51- Individual Taxpayers ***

1943: Dec. 21; Memo: Secretary of the Treasury-Box 51-Individual Taxpayers *

1944: Jan. 10; Radio program-Box 51-Individual Taxpayers ***

1944: Jan. 13; Staff memo-Box 52- Individual Income Tax **

1944: Jan. 21; Staff memo-Box 51- Individual Taxpayers ***-*

1944: Jan. 24; Speech draft-Box 52- Individual Taxpayers-General **

1944: Jan. 25; Memo: Secretary of the Treasury- Box 51- Individual Taxpayers-Gen. *

1944: Feb. 07; Speech text-Box 52- Individual Income Taxpayers ***

1944: Feb. 21; Memo: Lyndon B Johnson-Box 52- Individual Taxpayers **

1944: March 10; Press Conference- Box 51- Individual Taxpayers *

1944: Dec. 05; Staff memo- Box 64- Postwar Planning *

1947: June; Administrative History- Box 29- White paper-U.S. Fiscal Policy *

NOTES

** Information directly related to the basic argument

*** Definition of gross income changed to net income

***-* The beginning of AGI/employees become "taxpayers"

 

List of Documents—Federal Register

Volume 5: February 1, 1940; Regulation 103/ Title 26/Index 19.1-1 to 19.3801

Internal Revenue Code of 1939/ Section 19.1-1 Scope of regulations:

"These regulations deal with the taxes upon net income imposed by chapter 1" [pages 348-789]

Volume 6: October 7, 1941; Treasure Decision (T.D.5079)/ Revenue Act of 1941

Sec. 102: "Optional Tax on Individuals with certain gross income of $3,000 or less" [pages 5085-5087]

October 14, 1941; (T.D. 5086)/ Revenue Act of 1941

Sec. 102: "Optional Tax (supra)" [pages 5202-5210]

Volume 8: March 31, 1943; (T.D. 5249)/ Revenue Act of 1942

Sec. 172: "Victory Tax on Individuals" [pages 3890-3906]

June 30, 1942; (T.D. 5277)/ Current Tax Payment Act of 1943

Part 404: "Collection of income tax at source on wages" [pgs. 8925-27?]

September 7, 1943: Regulations 115/ Title 26, Subchapter D

Part 404; "Collection of income tax at source on wages" [pgs. 12262-85]

November 3, 1943; Regulations 111/ Title 26/Index 29.1-1 to 29.3801

Part 29-Income Tax; Taxable years beginning after December 31, 1941

"Sec. 29.1-1: Scope and applicability of Regulations. "These regulations deal with the taxes upon net income imposed by chapter 1 of the Internal Revenue Code" [pgs. 14882-15220+]

December 8, 1943; (T.D. 5309)/ "Victory and Current Taxes"

Sec. 453: "Credits against Victory Tax" [pages 16501-16503]

December 22, 1943; (T.D. 5313)/ "Information Returns"

Sec. 29.147-1: "Information and ownership certificates" [pgs. 17259-80]

Volume 9: April 22, 1944; (T.D. 5360)/ Revenue Act of 1943

Sec. 102: "Alternate tax on individuals with gross income from certain sources of less than $3,000" [pages 4325-4328]

November 3, 1944; (T.D. 5412) Subchapter D-Employment Taxes

Part 404/sec. 137: "Status for withholding at source on wages"

[pages 13107-13109]

December 14, 1944; Regulation 116/ Part 405-Collection of Income Tax

At Source on or after January 1, 1945 [pages 14573-14593+]

Volume 10: January 2, 1945; (T.D. 5425)/ "Individual Income Tax Act of 1944"

Simplification of Individual Income Tax [pgs. 10-24]

Volume 25: December 1, 1960 (T.D. 6516)/ Part 31-Employment Taxes

Index and definition (person) [pgs. 13032&13036]

Volume 35: April 11, 1970; Proposed rule making (sec. 3402 (n))

Sec. 805 (f) of the Tax Reform Act of 1969 [pgs. 6007-6009]

June 24, 1970; (T.D. 7048)/ Subchapter C-Employment Taxes

"Withholding not required" sec. 3402-(n) [pgs. 10290-10292]

NOTES: 83 Stat. 487/ Public Law 91-172/Tax Reform Act of 1969

H.R. 13270/ [pages 684, 707-709]

Serial Set- House-12839-5, page 142

Serial Set- Senate-12836-2, page 267

Serial Set-Conference- 12839-6, page 237

Bibliography of Congressional Record

16th Amendment 1909-1913 S.J.R. 25/ 39/ 40

Congressional Record-Senate April 28, 1909 p. 1568-1570

June 16, 1909 p. 3344

June 17, 1909 p. 3377

June 28, 1909 p. 3900

June 30, 1909 p. 3968-3979

July 1909 p. 4067

July 05, 1909 p. 4105-4121

Feb. 10 1910 p. 1694-1699

Feb. 23, 1910 p. 2245-2247

March 01,1910 p. 2539-2540

Aug. 28, 1913 p. 3836-3859

Congressional Record-House July 12, 1909 p. 4389-4440

April 26, 1913 p. 503-518

May 06, 1913 p. 1236-1264

Oct. 16, 1913 p. 5679-5680

Congressional Record Vol. 50, Part 7 Appendix p. 89-90

Revenue Act of 1918

House Report H.R. 12863 Sept. 3, 1918 Serial Set Book 7308

Senate Report H.R. 12863 Book 7444

Bulletin "C" "Comparison of Title and Sections

Revenue Act of 1924

Congressional Record—House Feb. 16, 1924 p. 2612-2614

Feb. 18, 1924 p. 2681-2682

May 24, 1924 p. 9416-9419

Revenue Bill of 1926 H.R.-1

Congressional Record—House Dec. 08, 1925 p. 519-525

Dec. 09, 1925 P. 539-567

Dec. 10, 1925 p. 642-678

Dec. 11, 1925 p. 692-724

Dec. 12, 1925 P. 731-757

Dec. 14, 1925 P. 771-798

Dec. 15, 1925 p. 879-898

Dec. 16, 1925 p. 937-969

Dec. 17, 1925 p. 1005-1037

Dec. 18, 1925 p. 1108-1165

Jan. 07, 1926 p. 1673-1675

Jan. 16, 1926 p. 2230-2231

Social Security Act 1935 H.R. 7260

Congressional Record-Senate June 08, 1934 p. 10769-71

April 22, 1935 p. 6100-6101

May 28, 1935 p. 8334-

June 14, 1935 p. 9267-9273

June 14, 1935 p. 9283-9297

Page 10 of 16

June 15, 1935 p. 9351-9353

June 17, 1935 p. 9418-9442

June 18, 1935 p. 9510-9543

June 19, 1935 p. 9624-9650

July 17, 1935 p. 11276-81

July 17, 1935 p. 11307-10

Congressional Record-House Mar. 18, 1935 p. 3874-3875

April 11, 1935 p. 5454-5462

April 18, 1935 p. 5948-5995

April 19, 1935 p. 6037-6093

June 19, 1935 p. 9733-9736

July 17, 1935 p. 11320-43

Statutes at Large, 74th Congress Chap. 531 Aug. 14, 1935 p. 622-648

Internal Revenue Code of 1939 H.R. 2762

Statutes at Large, 76th Congress Vol. 53 Feb. 10, 1939 Part 1

House Misc. Reports, 76th Congress 1-185 Jan. 20, 1939 Report #6

Public Salary Tax Act of 1939 H.R. 3790

Congressional Record-House Feb. 09, 1939 p. 1299-1332

April 10, 1939 p. 4025-4026

Congressional Record-Senate April 03, 1939 p. 3701-3705

April 01, 1939 p. 3764-3773

April 06, 1939 p. 3910-3911

Senate Misc. Reports 76th Congress 2-5 Feb. 24, 1939 Report #112

House Misc. Reports 76th Congress Feb. 07, 1939 Report #26

Congressional Record-Appendix. Extension of Remarks Vol. 84

"New Deal and the Republican Program" p. 1335-1337

"The Unemployment Program" p. 1384-1387

"H.R. 4931-Attack on the Central Problem of Modern Am. P. 1491-1501

"The New Deal Administration" p. 1555

"Recovery Obstacles" p. 1566

"Relief-Recovery-Re-employment" p.1592-1593

"Constitution of the United States-The Charter of Liberty p. 1634-1624

"Failure of the New Deal" p. 1666

"Federal Tax Changes" p. 1671-1672

"Necessary Additional Money Supply" p. 1806-1808

"Collapse of the New Deal" p. 1826-1827

"Three Percent Interest on Federal Land Bank Loans" p. 1896-1897

"Labor and Taxes" p. 1928-1930

"Paying the Government Debt With a Fountain Pen" p. 2012-13

"Taxes Now Consume 30% of the National Income p. 3237-3238

"The Constitution and the Will of the People" p. 3265-3267

"Who pays the Taxes" p. 3336

Page 11 of 16

"Self-liquidating Loans" p. 3340-3341

"The American Tax Burden" p. 3352-3355

"New Problems of Government" p. 3397-3399

"Lending Programs for Self-liquidating Programs" p. 3588

‘Federal Spending" p 3684-3685

"The Constitution-Written and Unwritten" p. 3689-3690

"Construction and Financing of Self-liquidating Loans" p. 3721-3724

"A Sixty-two Billion Dollar Debt" p. 3884-3885

"The Federal Governments Encroachment Upon the States" p. 3915-3917

"Important Shifts in Constitutional Doctrines" p 3950-3956

"An Appeal for our Federal Employees" p. 4000-4002

"The Best Defense of American Democracy is to Broaden" Vol.86 p. 3502-3504

"Taxation During the Twenties" p. 3782-3785

"Taxpayers on the War Path" p. 5415-5416

The Revenue Bill of 1940 H.R. 10039

Congressional Record-House June 11, 1940 p. 7959-8021

Congressional Record-Senate June 17, 1940 p. 8374-8375

76th Congress House Reports June 10, 1940 Report #2491

The Revenue Bill of 1941 H.R. 5417

Congressional Record- House July 30, 1941 p. 6476-6484

Congressional Record-House July 31, 1941 p. 6523-6546

Congressional Record-House Aug. 01,1941 p. 6604-6650

Congressional Record-Senate Sept. 03,1941 p. 7255-7279

Congressional Record-Senate Sept. 04,1941 p. 7280-7288

Congressional Record-Senate Sept. 05,1941 p. 7354-7376

Congressional Record-Senate Sept. 17,1941 p.7441-7442

House Report No. 1040

Senate Report No. 673, Parts 1-4

Conference Report No. 1203

The Revenue Bill of 1942 H.R. 7378

Congressional Record-House July 16, 1942 p. 6252-6317

July 17, 1942 p. 6318-6350

Oct. 20, 1942 p. 8441-8481

Nov 1942 p. 8997-8999

Congressional Record-Senate Oct. 06, 1942 p. 7792-7852

Oct. 07, 1942 p. 7879-7912

Oct. 08, 1942 p. 7918-7942

Oct. 09, 1942 p. 7980-8018

Oct. 10, 1942 p. 8058-8063

Congressional Record-Appendix July 18, 1942 p. A2827-28

Oct. 20, 1942 p. A3793-99

House Report No. 2333 July 14, 1942

Senate Report No. 1631 Oct. 02,1942

Hearings on H.R. 7378 SUDOC: Y4.F49:R32/8/942/v.1/rev.

SUDOC: Y4.F49:R32/8/942/v.2/rev

Revenue Act of 1943 H.R. 3687

Congressional Record-Senate Jan. 12, 1944 p. 85-120

Congressional Record-House Feb. 24, 1944 p. 2024-2028

Congressional Record-House Mar. 27, 1944 p. 3120-3140

Current Tax Payment Act of 1943 H.R. 2570

House Report No. 401 April 30, 1943

Senate Report No. 221 May 18, 1943

Individual Income Tax Bill of 1944 H.R. 4646

Congressional Record-House May 03, 1944 p. 3968-3983

May 04, 1944 p. 4010-4033

May 22, 1944 p. 4829-4831

Congressional Record-Senate May 19, 1944 p. 4702-4730

May 20, 1944 p. 4783-4787

House Report No. 1365 April 24, 1944

Senate Report No. 885 May 16, 1944

Internal Revenue Code of 1954 H.R. 8300

House Report No. 1337 Mar. 09, 1954

Senate Report No. 1635 June 18, 1954


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