Present 1944 changes of the federal income tax statutes consist of amendments made by the Revenue Act of 1943, and the Individual Income Tax Act of 1944 passed in February and May of this year respectively. Additional changes are unlikely. It is anticipated therefore, that there can now be presented an analysis of statutory changes which must be considered in the preparation of returns for the year 1944.
Charles G. Flanagan, Jr.,
Federal Income Tax Amendments of 1944,
19 Wash. L. Rev. & St. B.J.
Available at: https://digitalcommons.law.uw.edu/wlr/vol19/iss4/3