Research Catalog

Manual of income tax administration : discussion draft / prepared by the Harvard Law School, International Tax Program, in consultation with the United Nations Secretariat.

Title
Manual of income tax administration : discussion draft / prepared by the Harvard Law School, International Tax Program, in consultation with the United Nations Secretariat.
Author
Harvard Law School. International Tax Program
Publication
New York : United Nations, 1967.

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Details

Additional Authors
United Nations. Department of Economic and Social Affairs
Description
xi, 437, [2] p.; 28 cm.
Summary
Discussion draft of a manual of income tax administration, prepared by the Harvard Law School International Tax Program in consultation with the United Nations Secretariat. The book contains details of the following subjects: organization and management of an income tax department, head office functions, declarations and withholding, enforcement, penalties, tax appeals, data processing and tax administration.
Subject
  • Tax administration and procedure
  • Income tax
  • Taxes
  • Income Tax
Note
  • At head of title: Department of Economic and Social Affairs.
Bibliography (note)
  • Includes bibliography.
Processing Action (note)
  • committed to retain
OCLC
  • 4269171
  • SCSB-10034704
Owning Institutions
Harvard Library