Taxable Income: A History

Taxable Income: A History traces how American law has answered one deceptively simple question — what counts as income? — from the founding-era fight over "direct taxes" through the Civil War income tax, the Supreme Court's 1895 reversal in Pollock, the 16th Amendment, and the modern cases that still shape what the IRS can and can't reach today.

Written and researched from primary sources — constitutional text, statutes, and landmark cases including Springer v. United States, Pollock v. Farmers' Loan & Trust Co., Brushaber v. Union Pacific, and Commissioner v. Glenshaw Glass — this is a clear, narrative history for anyone who wants to understand where "taxable income" actually comes from.

• 57-page digital edition, delivered as an instant PDF download
• Covers federal and state law, from 1787 to the present
• Includes a companion case-reference appendix

Delivered as an instant digital download after purchase.