id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-355	Kahng, Professor Lily	Investment Income Withholding in the United States and Germany	2022	27	.pdf	application/pdf	12316	628	57	The United States' first experience with income tax withholding - on wages and interest - actually occurred from 1913 to 1917. In general, gains of property held at death are free from income tax because the transferee of the property takes a basis equal to the property's fair market value on the date of the decedent's death.	cache/ftr-355.pdf	txt/ftr-355.txt