Taxes - The Tax Magazine
This is an excerpt from "Required Records, the McCarran Act, and the Privilege Against Self-Incrimination," which appeared in the University of Chicago Law Review (Volume 18, Number 4). The original article dealt with the debate regarding the wisdom of the privilege, the operation of. the privilege in various kinds of legal proceedings and the withdrawal of the privilege from records required by law and from the records of corporations and of certain unincorporated associations. This excerpt dealing with the questions raised by revenue records is presented with the permission of the University of Chicago Press.
Bernard D. Meltzer, "The Privilege against Self-Incrimination and Required Income Tax Records," 30 Taxes - The Tax Magazine 45 (1952).