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19 Wash. L. Rev. & St. B. J. 204 (1944)
Federal Income Tax Amendments of 1944

handle is hein.journals/washlr19 and id is 206 raw text is: WASHINGTON LAW REVIEW and STATE BAR JOURNAL Published Quarterly, in January, April, July and November of Each Year by the Washington Law Review Association, at the Law School of the University of Washington. Founded by John T. Condon, First Dean of the Law School. SUBSCRIPTION PRICE: $1.20 PER ANNum. CURRENT COPIES 50c ROBERT L. TAYLOR ------------------------------------.Editor-in-Chief and Business Manager R. H. NOTTELMANN .................................. Associate Editor STUDENT EDITORIAL BOARD OF THE LAW SCHOOL Max Byers Kle Jane Dowdle CLYDE R. MAXWELL, JR., President JA~rvms D. MCCUTCHEON, JR., Vice-President HELEN MAE NELSON, Contribution Editor WILLiAm C. KLEIN, Make-up Editor in Donald Colvin Willard A. Zellmer E CONTRIBUTORS TO THIS ISSUE Lo1-N, LUCiLE, A.B. Whitman College, 1941; LL.B. University of Washington, 1944; appointed clerk for Justice Douglas of the United States Supreme Court for term October 1944-October 1945. RODmAN, KARL M., attorney with the United States Department of Labor for the states of Washington, Oregon and Idaho. COMMENT FEDERAL INCOME TAX AMENDMENTS OF 1944 Present 1944 changes of the federal income tax statutes consist of amendments made by the Revenue Act of 1943, and the Individual Income Tax Act of 1944 passed in February and May of this year respectively. Additional changes are unlikely. It is anticipated there- fore, that there can now be presented an analysis of statutory changes which must be considered in the preparation of returns for the year 1944. The Revenue Act of 1943 (hereafter referred to as the 1943 Act) was designed to raise two or three billion dollars in revenue as well as make a number of technical amendments to improve the tax law and remove certain inequities.' The Individual Income Tax Act of 1944 (here- 'For a discussion of the economic and political background of this Act see Blakey, Federal Revenue Legislation of 1943-44, (1944) 38 Aim POL. Sci. REv. 325. The objectives of Congress are amply set out in the committee reports. Report of Committee on Ways and Means, Revenue Bill of 1943, P-H ed., p. 5. P. J. French B. McGovern

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