Date of Award


Degree Type


Degree Name

Master of Science (MS)




The author felt that a short history of world income taxes including the earlier American eras would provide a strong foundation on which to build the development of the present Federal income tax structure. With this end in view, chapter one is devoted to this background. The rates of taxation and the amounts of income on which these rates are effective have, of course, varied from year to year. The problems arising in connection with these categories are discussed in the second chapter from the standpoint of the different returns filed. The third chapter presents the varied complex problems that arise in the completion of income tax returns. There are many in this connection but the author has attempted to show only the more important. The accountant has been, naturally, a very influential factor in the development of income taxes, especially in connection with their relation to business. This has been shown in chapter four. The final chapter brings out the conclusions drawn from this study along with some brief summary statements.