Ward MacLean Hussey (March 13, 1920 – November 16, 2009)Death notices, ''Washington Post'', November 20, 2009. drafted the principal part of the

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laws, beginning before the enactment of the

Internal Revenue Code The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 ...

of 1954. Hussey received his undergraduate and law degrees from

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, and a

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from Columbia University. After serving in the

U.S. Navy The United States Navy (USN) is the maritime service branch of the United States Armed Forces and one of the eight uniformed services of the United States. It is the largest and most powerful navy in the world, with the estimated tonnage of ...

, he attended

Japanese language is spoken natively by about 128 million people, primarily by Japanese people and primarily in Japan, the only country where it is the national language. Japanese belongs to the Japonic or Japanese- Ryukyuan language family. There have been ma ...

school in

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, and assisted with the establishment of

military government A military government is generally any form of government that is administered by military forces, whether or not this government is legal under the laws of the jurisdiction at issue, and whether this government is formed by natives or by an occup ...

Okinawa is a Prefectures of Japan, prefecture of Japan. Okinawa Prefecture is the southernmost and westernmost prefecture of Japan, has a population of 1,457,162 (as of 2 February 2020) and a geographic area of 2,281 Square kilometre, km2 (880 sq mi). ...

during World War II. Hussey spent 42 years in the Office of Legislative Counsel for the

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, beginning with his appointment in November 1946. He served as Legislative Counsel from 1972 until his retirement in 1989. He participated in the drafting of major legislation, including two versions of the Internal Revenue Code, the

Marshall Plan The Marshall Plan (officially the European Recovery Program, ERP) was an American initiative enacted in 1948 to provide foreign aid to Western Europe. The United States transferred over $13 billion (equivalent of about $ in ) in economic re ...

, the Interstate Highway Act and Medicare. After retirement, he traveled extensively to assist emerging and developing countries in the drafting of

tax law Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a ...

. He co-authored the book ''Basic World Tax Code and Commentary'', with Donald C. Lubick. The book was translated into multiple languages. On March 1, 1989, the 101st Congress passed a resolution honoring his service (H. Res. 97).

References

United States House of Representatives lawyers 1920 births 2009 deaths Harvard Law School alumni Columbia Graduate School of Arts and Sciences alumni United States Navy personnel of World War II Scholars of tax law American expatriates in Japan {{US-gov-bio-stub