Report of the Joint Committee on Internal Revenue Taxation: Pursuant to the Revenue Act of 1926 (Classic Reprint) - Softcover

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Excerpt from Report of the Joint Committee on Internal Revenue Taxation<br/><br/>The act itself may be simplified by two principal methods. The first is to simplify the underlying policies or principles; the second to simplify the arrangement, phraseology, and other matters of form. Bft are indispensible. It is convenient first to discuss simplification o orm. The arrangement Of sections in the act is not satisfactory. A tax payer can not find at any one place, a simple statement of the basic principles Of the income tax. A complete rearrangement, published in Volume II, of this report, is recommended, a principal feature of which is that all provisions of general interest to the great body of taxpayers are collected in 16 pages at the beginning of the act.

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