Stanley S. Surrey

Publications

• Reflections on the Tax Reform Act of 1976
  25 CLEV. ST. L. REV. 303 (1976) · Cleveland State Law Review · 1976
• Review Article
  88 HARV. L. REV. 1047 (1975) · Harvard Law Review · 1975
• Tax Incentives as a Device for Implementing Government Policy: A Comparison with Direct Government Expenditures
  83 HARV. L. REV. 705 (1970) · Harvard Law Review · 1970
• Federal Income Tax Reform: The Varied Approaches Necessary to Replace Tax Expenditures with Direct Governmental Assistance
  84 HARV. L. REV. 352 (1970) · Harvard Law Review · 1970
• Reform of Death and Gift Taxes: The 1969 Treasury Proposals, the Criticisms, and a Rebuttal
  70 COLUM. L. REV. 1365 (1970) · Columbia Law Review · 1970

• Complexity and the Internal Revenue Code: The Problem of the Management of Tax Detail
  34 LAW & CONTEMP. PROBS. 673 (1969) · Law and Contemporary Problems · 1969
• Simplification and Equity as Goals of Tax Policy
  9 WM. & MARY L. REV. 915 (1968) · William & Mary Law Review · 1968
• Federal Tax Policy in the 1960's
  15 BUFF. L. REV. 477 (1966) · Buffalo Law Review · 1966

• Attribution of Stock Ownership in the Internal Revenue Code
  72 HARV. L. REV. 209 (1958) · Harvard Law Review · 1958
• The Federal Income Tax Base for Individuals
  58 COLUM. L. REV. 815 (1958) · Columbia Law Review · 1958
• Tax Administration in Underdeveloped Countries
  12 U. MIAMI L. REV. 158 (1958) · University of Miami Law Review · 1958
• The United States Taxation of Foreign Income
  1 J. L. & ECON. (1958) · Journal of Law and Economics · 1958
• The Congress and the Tax Lobbyist: How Special Tax Provisions Get Enacted
  70 HARV. L. REV. 1145 (1957) · Harvard Law Review · 1957
• Review Article
  66 YALE L.J. 973 (1957) · Yale Law Journal · 1957
• Review Article
  45 CAL. L. REV. 570 (1957) · California Law Review · 1957
• Definitional Problems in Capital Gains Taxation
  69 HARV. L. REV. 985 (1956) · Harvard Law Review · 1956
• Review Article
  56 COLUM. L. REV. 1251 (1956) · Columbia Law Review · 1956
• Current Issues in the Taxation of Corporate Foreign Investment
  56 COLUM. L. REV. 815 (1956) · Columbia Law Review · 1956
• The Internal Revenue Code of 1954: Corporate Distributions, Organizations, and Reorganizations
  68 HARV. L. REV. 393 (1955) · Harvard Law Review · 1955
• Corporate Liquidations under the Internal Revenue Code of 1954
  55 COLUM. L. REV. 37 (1955) · Columbia Law Review · 1955
• The Internal Revenue Code of 1954: Tax Accounting
  68 HARV. L. REV. 257 (1954) · Harvard Law Review · 1954
• A Proposed Revision of the Federal Income Tax Treatment of the Sale of a Business Enterprise--American Law Institute Draft
  54 COLUM. L. REV. 157 (1954) · Columbia Law Review · 1954
• The Internal Revenue Code of 1954: Trusts, Estates and Beneficiaries
  54 COLUM. L. REV. 1237 (1954) · Columbia Law Review · 1954
• The Internal Revenue Code of 1954: Partnerships
  54 COLUM. L. REV. 1183 (1954) · Columbia Law Review · 1954
• The Income Tax Project of the American Law Institute: Gross Income, Deductions, Accounting, Gains and Losses, Cancellation of Indebtedness
  66 HARV. L. REV. 761 (1953) · Harvard Law Review · 1953
• The Income Tax Project of the American Law Institute: Partnerships, Corporations, Sale of a Corporate Business, Trusts and Estates, Foreign Income and Foreign Taxpayers
  66 HARV. L. REV. 1161 (1953) · Harvard Law Review · 1953
• A Proposed Revision of the Federal Income Tax Treatment of Trusts and Estates--American Law Institute Draft
  53 COLUM. L. REV. 316 (1953) · Columbia Law Review · 1953
• Federal Income Taxation: Cases and Materials
  39 VA. L. REV. 1019 (1953) · Virginia Law Review · 1953
• A Technical Revision of the Federal Income Tax Treatment of Corporate Distributions to Shareholders
  52 COLUM. L. REV. 1 (1952) · Columbia Law Review · 1952
• Review Article
  65 HARV. L. REV. 189 (1951) · Harvard Law Review · 1951
• Review Article
  60 YALE L.J. 573 (1951) · Yale Law Journal · 1951
• Review Article
  39 CAL. L. REV. 160 (1951) · California Law Review · 1951
• Review Article
  39 CAL. L. REV. 158 (1951) · California Law Review · 1951
• An Introduction to Revision of the Federal Estate and Gift Taxes
  38 CAL. L. REV. 1 (1950) · California Law Review · 1950
• Review Article
  38 CAL. L. REV. 786 (1950) · California Law Review · 1950

• Federal Taxation of the Family: The Revenue Act of 1948
  61 HARV. L. REV. 1097 (1948) · Harvard Law Review · 1948
• Review Article
  36 CAL. L. REV. 145 (1948) · California Law Review · 1948
• Review Article
  36 CAL. L. REV. 158 (1948) · California Law Review · 1948
• Review Article
  36 CAL. L. REV. 663 (1948) · California Law Review · 1948
• New Roads Toward the Settlement of Federal Income, Estate, and Gift Tax Controversies
  7 LAW & CONTEMP. PROBS. 336 (1944) · Law and Contemporary Problems · 1944
• The Scope and Effect of Treasury Regulations Under the Income, Estate, and Gift Taxes
  88 U. PENN. L. REV. 556 (1940) · University of Pennsylvania Law Review · 1940
• Some Suggested Topics in the Field of Tax Administration
  25 WASH. U. L. REV. 399 (1940) · Washington University Law Review · 1940
• THE REVENUE ACT OF 1939 AND THE INCOME TAX TREATMENT OF CANCELLATION OF INDEBTEDNESS
  49 YALE L.J. 1153 (1940) · Yale Law Journal · 1940
• ASSUMPTION OF INDEBTEDNESS IN TAX-FREE EXCHANGES
  50 YALE L.J. 1 (1940) · Yale Law Journal · 1940

• Review Article
  48 YALE L.J. 1111 (1939) · Yale Law Journal · 1939
• SECTION 820 OF THE REVENUE ACT OF 1938
  48 YALE L.J. 509 (1939) · Yale Law Journal · 1939
• SECTION 820 OF THE REVENUE ACT OF 1938
  48 YALE L.J. 719 (1939) · Yale Law Journal · 1939
• Assignments of Income and Related Devices: Choice of the Taxable Person
  33 COLUM. L. REV. 791 (1933) · Columbia Law Review · 1933
• Inter Vivos Transfers and the Federal Estate Tax
  32 COLUM. L. REV. 1332 (1932) · Columbia Law Review · 1932