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Seidman's Legislative History of Federal Income Tax Laws 1938-1861
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"The principle contribution is that it gathers together in compact and organized form these essential materials, which are otherwise scattered through many volumes of the Congressional Record, committee reports, and elsewhere. Many of these reports, particularly in the case of the earlier acts, are either unavailable or are extremely difficult or expensive to obtain. [T]he work has been carefully and thoroughly done." A. H. Kent, American Bar Association Journal 25:479

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