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

What Is HeinOnline?

With comprehensive coverage of government documents and more than 2,400 journals from inception on hundreds of subjects such as political science, criminal justice, and human rights, HeinOnline is an affordable option for colleges and universities. Documents have the authority of print combined with the accessibility of a user-friendly and powerful database.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline with pricing starting as low as $29.95

Already a HeinOnline Subscriber?