A Treatise on the Law of Income Taxation under Federal and State Laws

2002. ISBN 9781584772378. A Foundational Early Treatise on Federal Income Taxation (1913) Black, Henry Campbell. A Treatise on the Law of Income Taxation under Federal and State Laws. Originally published: Kansas City: Vernon Law Book Co., 1913. xlii, 403 pp. Facsimile reprint, The Lawbook Exchange, Ltd. 2002. ISBN 9781584772378. Octavo. Smyth sewn, original style tan cloth bound hardcover with red and black gilt stamped spine labels. New. $85. * An early and methodical exposition of American income tax law published in the immediate wake of the ratification of the Sixteenth Amendment to the United States Constitution. Black undertakes a systematic analysis of the constitutional basis of income taxation, the historical development of the income tax in Anglo-American jurisprudence, and the emerging effort to delimit the concept of taxable income under federal and state regimes. Issued at a moment when both statutory framework and judicial interpretation remained unsettled, the work constitutes one of the earliest comprehensive attempts to impose doctrinal coherence on the new taxing power. Its argument reflects, though without polemic, the prevailing Progressive-era confidence in federal authority as an instrument of economic regulation. A contemporary statement of the law at a formative stage in its development.