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Taxation & Economic Reform in America: Parts I & II

This historical archive contains thousands of volumes and millions of pages of legislative history related to taxation, economic reform, and stimulus plans.

Overview

About Taxation & Economic Reform in America: Parts I & II

HeinOnline’s Taxation & Economic Reform in America brings more than 300 years of legislation to your fingertips. Containing more than 18,700 volumes and 4.3 million pages, this database allows researchers to search across tax regulations, laws, and hundreds of legislative histories dating back to 1700.  Also included is the complete Carlton Fox Collection which contains nearly 42 years of historical legislation related to the internal revenue laws from 1909-1950.

Users have the ability to browse Taxation & Economic Reform in America: Parts I & II in a number of ways:

  1. All Titles
  2. Taxation
  3. Tax Legislative Histories
  4. Internal Revenue Acts of the United States 1909-1950 (Carlton Fox Collection)
  5. Economic Reform
  6. Economic Reform Legislative Histories
  7. Legislative History of U.S. Tax Conventions
  8. CFR Titles
  9. Congressional Budget Office
  10. CRS Reports (Economic Reform)
  11. CRS Reports (Taxation)
  12. Hearings
  13. Internal Revenue Bulletin
  14. US Code Titles 26
  15. External Links

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Part I: History of American Taxation

History of American Taxation includes hundreds of legislative histories, Internal Revenue documents, and the esteemed Carlton Fox Collection.

The Carlton Fox Collection

Carlton Fox, a twentieth-century lawyer in the Justice Department, compiled the history of legislation of nearly 42 years of Internal Revenue laws, making it the largest legislative history ever on the topic and the most complete history available. This six-volume collection contains complete documentary materials for federal tax and revenue research, including: 

  • Joint Committee Reports
  • Internal Revenue Regulations
  • Treasury Regulations
  • Sales Tax Rulings
  • Revenue Law Reports
  • Bills
  • Slip Law Hearings
  • And Much More!

The 1954 Internal Revenue Code (IRC)

The Internal Revenue Code, published as Title 26 of the United States Code, is the domestic portion of federal statutory tax law in the United State. Enacted into law on August 16, 1954, the event marked the first comprehensive revision of our Internal Revenue laws since before the turn of the century and the enactment of the income tax. This major revision not only organized and restated the past laws to make them more understandable, but also deleted obsolete material and, included many substantive changes.

More than 130 Tax-Related Legislative Histories

The wealth of legislative histories included in the first part of this collection are central to its mission—aiding researchers in understanding the evolution of U.S. tax law. Notable legislative histories include:

  • Foreign Account Tax Compliance Act: A Legislative History of Public Law No. 111-147
  • American Taxpayer Relief Act of 2012: A Legislative History of Public Law No. 112-240
  • Alternative Minimum Tax (2009)
  • Legislative History of the Balanced Budget Act of 1997
  • Revenue Reconciliation Act of 1993
  • Taxpayer Relief Act of 1995
  • Tax Reform Acts, 1969-1988
  • Deficit Control and the Gramm-Rudman-Hollings Act from 1985

Part II: Economic Reform and Stimulus Plan

The Economic Reform and Stimulus Plan allows researchers to examine the state of the U.S. economy from the Great Depression through President Obama's Budget Control Act of 2011 and STOCK Act of 2012. 

Landmark Reforms from Critical Moments in U.S. History

Study the transformation of the U.S. economy over the years with more than 100 legislative histories relating to economic reform, including: 

  • The Stock Market Crash of 1929, Banking Acts from 1913-1955
    Also known as the Glass-Steagall Act, the Banking Act of 1933 was designed to restore economic stability during the Great Depression by creating the Federal Deposit Insurance Corporation (FDIC) for insuring bank deposits and separating commercial and investment banks. 
  • Riegle-Neal Interstate Banking and Branching Efficiency Act of 1994 & Gramm-Leach-Bliley Act of 1999
    The Riegle-Neal Interstate Banking and Branching Efficiency Act of 1994 was designed to repeal some of the provisions of the McFadden Act, while the Gramm-Leach-Bliley Act of 1999 repealed the separation of commercial and investment banks created under the Banking Act of 1933. 

Hearings and Monographs of the Temporary National Economic Committee

The Temporary National Economic Committee was established in 1938 to investigate the concentration of economic power in, and financial control over, production and distribution of goods and services. The hearings and monographs that resulted from this investigation are important today in analyzing the economic problems of the present time. These rare documents are now available in a fully searchable digital format for the first time.