Tuesday, Could 17, 2022
A Half-Century With The Inside Income Code: The Memoirs Of Stanley Surrey
A Half-Century with the Inside Income Code: The Memoirs of Stanley S. Surrey (Lawrence Zelenak (Duke) & Ajay Mehrotra (Northwestern; Google Scholar) eds. Carolina Educational Press 2022):
Stanley S. Surrey was essentially the most distinguished mid-twentieth-century American tax regulation tutorial, and the federal authorities official with the best affect on tax coverage over that very same interval (other than politicians). His skilled life with the federal tax system spanned half a century, ending solely together with his loss of life on the age of 73 in 1984. As Surrey writes in his memoirs, he had good purpose to “doubt that any individual alive immediately has had as shut and as diversified a relationship with the Inside Income Code as I’ve had.”
He divided the 5 many years of his skilled life between academia (three early years on the College of California, Berkeley, adopted by a few years at Harvard Legislation College), and two prolonged excursions of obligation within the service of the U.S. Treasury Division. In his second Treasury stint he served because the Assistant Secretary of the Treasury for Tax Coverage, the best government department place solely centered on taxation. Surrey’s affect on the federal tax system was deep and pervasive and continues to at the present time; maybe his most enduring accomplishment has been his improvement of tax expenditure evaluation, which because the Nineteen Seventies has performed a central position in a variety of tax coverage discussions.
At his loss of life in 1984, Surrey had written polished drafts of nearly all of his deliberate skilled memoirs. Till now, the memoirs have remained unpublished within the archives of the Harvard Legislation College Library. Lawrence Zelenak and Ajay Okay. Mehrotra have edited the memoirs for publication to supply this assortment. This edited quantity contains an complete introductory essay on Surrey’s skilled life and his contributions to tax coverage, in addition to intensive annotations offering essential background on the folks and occasions Surrey discusses within the memoirs.
https://taxprof.typepad.com/taxprof_blog/2022/05/a-half-century-with-the-internal-revenue-code-the-memoirs-of-stanley-surrey.html
