| 000 -LEADER |
|---|
| fixed length control field |
01558 a2200337 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
040419s xx 000 0 eng |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
1522-3191; |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
AC1.S5 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
050 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Wagner, Richard E., |
| 245 #0 - TITLE STATEMENT |
|---|
| Title |
Happy Anniversary?. |
| Statement of responsibility, etc. |
Richard E. Wagner. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Name of publisher, distributor, etc. |
World & I, |
| Date of publication, distribution, etc. |
2003. |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
SIRS Enduring Issues 2004. |
| Number of part/section of a work |
Article 28, |
| Name of part/section of a work |
Business, |
| International Standard Serial Number |
1522-3191; |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Articles Contained in SIRS Enduring Issues 2004. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Originally Published: Happy Anniversary?, April 2003; pp. 28-39. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"This year we 'celebrate' the ninetieth anniversary of the passage of the Sixteenth Amendment: 'Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration." (WORLD & I) This article reviews the history of tax collection. |
| 599 ## - |
|---|
| -- |
Records created from non-MARC resource. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Direct taxation |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Financial institutions |
| General subdivision |
Law and legislation |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Income tax |
| General subdivision |
History |
| 610 ## - SUBJECT ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Organisation for Economic Co-operation and Development |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Records |
| General subdivision |
Access control |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Tax havens |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Tax revenue estimating |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxation |
| Geographic subdivision |
Europe |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxation |
| General subdivision |
Law and legislation |
| 610 ## - SUBJECT ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
United States |
| Title of a work |
Constitution |
| Number of part/section/meeting |
16th Amendment |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Withholding tax |
| 710 ## - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
ProQuest Information and Learning Company |
| Title of a work |
SIRS Enduring Issues 2004, |
| Name of part/section of a work |
Business. |
| International Standard Serial Number |
1522-3191; |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
|
