000			01436nam a2200289 a 4500
001			EDZ0000076096
003			StDuBDS
005			20150804193937.0
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007			cr||||||||||||
008			100505s2010 nyu fo 001 0 eng d
020			_a9780199775811 (ebook) : _cNo price
040			_aStDuBDS _cStDuBDS
050		4	_aKF6464
082	0	4	_a336.2070973 _222
100	1		_aBank, Steven A., _d1969-
245	1	0	_aFrom sword to shield _h[electronic resource] : _bthe transformation of the corporate income tax, 1861 to present / _cSteven A. Bank.
260			_aNew York ; _aOxford : _bOxford University Press, _c2010.
300			_a1 online resource (xxxii, 271 p.)
520	8		_aThis historical account of the evolution of the corporate income tax in America explains the origins of corporate income tax. Banks shows that political, economic, and social forces transformed it from a sword against evasion of the individual income tax to a shield against government and shareholder interference.
588			_aDescription based on print version record.
504			_aIncludes bibliographical references and index.
650		0	_aCorporations _xTaxation _zUnited States _xHistory.
650		0	_aCorporations _xTaxation _xLaw and legislation _zUnited States _xHistory.
776	0	8	_iPrint version _z9780195326192
856	4	0	_3Oxford scholarship online _uhttp://dx.doi.org/10.1093/acprof:oso/9780195326192.001.0001
999			_c37749 _d37749