New York: Ronald Press, 1939.
First Edition; Third Printing. Hardcover. Good+ with no dust jacket. Item #13984
Library stamps/marks/labels/pocket/slip residue, light tone with foxing, otherwise light wear. Solid hardcover.; "At the very outset it is necessary to know what is the precise character of the base that has been evolved in this country as a result of administrative and judicial interpretation of the tax legislation. Professor Magill's volume answers this question, with specifications as to conflicts and internal inconsistencies. It does more than this, however. In following the trends of legal interpretation of the meaning of income, Professor Magill has in large measure succeeded in making explicit the tests and standards utilized by the courts in deciding upon the merits of the questions in dispute." - Foreword by Robert Murray Haig. ; Ex-Library; ix, 437 pages.