Simons, Henry Calvert Personal income taxation the definition of income as a problem of fiscal policy / by Henry C. Simons. - Chicago, Ill. University of Chicago Press c1938. - xi, 238 p. 21 cm. Includes bibliographical references and index. LCCN: 38027193 Subjects--Topical Terms: Income tax--United States. LC Class. No.: HJ4652 / .S475 Dewey Class. No.: 336.240973