August 1, 1973 Tax Review: Taxing Capital Gains Norriss Darrell Norriss Darrell Print this page Subscribe Support our work Download Tax Review: Taxing Capital Gains Executive SummaryTaxation 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. Topics Center for Federal Tax Policy Individual Capital Gains and Dividends Taxes
