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
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Congressional Record-Senate April 28, 1909 p. 1568-1570
June 16, 1909 p. 3344
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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
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Dec. 11, 1925 p. 692-724
Dec. 12, 1925 P. 731-757
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Congressional Record-House Mar. 18, 1935 p. 3874-3875
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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