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The Income Tax of 1913

Joseph A. Hill

Washington Center

The constitutional amendment of 1913 and the new income tax, 46. — I. The "normal" and "additional" taxes; the minimum exempt; the scale of progression, 47. — Dividends exempt from the normal tax, 49. — II. Limited application of stoppage at the source; its possible advantages and disadvantages, 50. — How applied as regards salaries and other single payments, 52. — As regards interest on bonds, 55. — "Fixed and determinable incomes, " 56. — III. How minimum exemption is secured, 58. — IV. Return of income required; yet possible exceptions, 61. — V. The "additional" progressive tax, 65. — VI. Conclusion, 66.

DOI

10.2307/1884929

Volume

28 (1)

Pages

46

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