August 1, 1973

Tax Review: Taxing Capital Gains

Norriss Darrell

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Executive Summary
Taxation of capital gains, an area of continuing controversy, is reviewed in this essay by Mr. Darrell back to 1921 when the special treatment of capital gains and losses first appeared in federal tax law.

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Individual Capital Gains and Dividends Taxes

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Tax Review: Taxing Capital Gains

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Tax Review: Taxing Capital Gains

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