I was in the law library looking for a journal that isn't online. The rare times I'm in a physical library, I like to look at old documents. In the Santa Clara County Law Library, one of my favorites is the bound copies of Taxes magazine (CCH) dating back to Volume 1 issued in 1923. It is interesting to see that topics in past decades are not much different from today - thin capitalization, problems with PL 86-272 and UDITPA, IRS procedures, and one of my favorites - an article in 1923 on the problems of tax law complexity!
Today, I noticed in the 1962 volume that a regular feature was "Meetings of Tax Men"! That is how Taxes magazine listed upcoming tax conferences from about 1959 through May 1972! In June 1972 - just 40 years ago, that feature was renamed "Tax Meetings." Progress!
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Tuesday, June 5, 2012
Historical observation - Gender in the tax field
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