Split Income and Separate Spheres: Tax Law and Gender Roles in the 1940s

1988 ◽  
Vol 6 (2) ◽  
pp. 259-310 ◽  
Author(s):  
Carolyn C. Jones
Keyword(s):  
Gender Roles ◽  
Income Tax ◽  
Tax Law ◽  
Separate Spheres ◽  
Individual Basis ◽  
Internal Revenue ◽  
Rate Structure ◽  
Federal Income Tax ◽  
And Gender ◽  
Husband And Wife

Before the income-splitting joint tax return for husbands and wives became a part of the Internal Revenue Code in 1948, the federal income tax was assessed essentially on an individual basis. The progressive rate structure of the income tax meant that a husband and wife would, as a couple, pay the least tax if their income were divided equally between them. This became a substantial consideration as maximum marginal rates of tax exceeded 90 percent during the 1940s.

Federal Income Tax Law

1927 ◽  
Vol 26 (2) ◽  
pp. 230
Author(s):  
George M. Morris ◽  
Roland R. Foulke
Keyword(s):  
Income Tax ◽  
Tax Law ◽  
Federal Income Tax ◽  
Income Tax Law

When Religion Is Paid to Be Silent

Worldview ◽  
1973 ◽  
Vol 16 (4) ◽  
pp. 32-37
Author(s):  
Dean M. Kelley
Keyword(s):  
Income Tax ◽  
Symphony Orchestras ◽  
Circuit Court ◽  
Internal Revenue ◽  
Court Of Appeals ◽  
Public Charities ◽  
Federal Income Tax

On December 18, 1972, the Tenth U.S. Circuit Court of Appeals in Denver handed down a decision which may be momentous not only for churches but for all organizations (hospitals, colleges, symphony orchestras, museums and other "public charities") exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. The court took away a religious organization's tax exemption because it had engaged injpolitical activity, yet the decision has gone almost unnoticed in the great metropolitan newspapers of the East.

Taxation Policy in Virtual Worlds: Issues Raised by Second Life and Other Unstructured Games

2008 ◽  
Vol 6 (1) ◽  
pp. 94-107 ◽  
Author(s):  
William D. Terando ◽  
Brian E. Mennecke ◽  
William N. Dilla ◽  
Diane J. Janvrin
Keyword(s):  
Virtual Worlds ◽  
Second Life ◽  
Virtual World ◽  
Income Tax ◽  
Tax Law ◽  
Economic Returns ◽  
Economic Games ◽  
Taxation Policy ◽  
Federal Income Tax ◽  
World Income

Massively Multiplayer Online Economic Games involving the creation and trade of virtual goods are rapidly gaining in popularity. Although most individuals participate for their own social or entertainment purposes, a substantial number of participants rely on the sale of virtual goods as an important source of real wealth. To date, these economic returns have largely escaped taxation due to the lack of a well-developed body of tax law in this area. This paper examines whether and when taxes should be assessed on virtual world income. We conclude that an in-game sale of a virtual asset constitutes an income realization event for federal income tax purposes. In contrast to prior research, we also suggest that members be allowed to defer recognizing their virtual earnings until they are converted into real world currency.

Functions Give Three Points of View on the New Income Tax Law

1988 ◽  
Vol 81 (3) ◽  
pp. 176-181
Author(s):  
Yves Nievergelt
Keyword(s):  
Income Tax ◽  
Tax Law ◽  
Abstract Concept ◽  
Daily Newspapers ◽  
Extensive Analysis ◽  
Concept Of Function ◽  
Federal Income Tax ◽  
Income Tax Law ◽  
Points Of View ◽  
Ordered Pairs

The new federal income tax, signed into law on 22 October 1986, spurred extensive analysis in the daily newspapers, an analysis similar to the study of a function in a beginning mathematics course. This similarity with the familiar income tax may help students understand three aspects of the abstract concept of “function”: formulas, graphs, and ordered pairs. Defined by several formulas—not just one—the tax function also prepares beginners for such functions as the a bsolute value, which also involves both a lgebraic formulas and logical tests, a combination that poses difficulties to many students (see Johnson [1986]).

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