EQUITY IN THE FEDERAL TAXATION OF INDIVIDUALS' GAINS AND LOSSES FROM TRANSACTIONS IN ASSETS DURING A PERIOD OF INFLATION
Inflation, especially recently, has distorted the nominal historical-cost measurement of gains and losses from transactions in assets. This distortion has exacerbated the existing controversy over the federal taxation of such gains and losses realized by individuals. The main purpose of the study wa...
| Main Author: | |
|---|---|
| Other Authors: | |
| Language: | en_US |
| Published: |
The University of Arizona.
1980
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/10150/281897 |