The Supreme Court's federal tax jurisprudence
Cummings, Jasper L.
The Supreme Court's federal tax jurisprudence an analysis of fact finding methods and statutory interpretation from the Court's tax opinions, 1801-present by Jasper L. Cummings, Jr. - Washington, DC American Bar Association, Section on Taxation c2010. - xiv, 514 p. 23 cm. - Studies in taxation .
Includes bibliographical references.
Tax principles addressed and the interpretive context -- Issues of statutory application unique to the Internal Revenue Code-- The Supreme Court and federal tax laws -- Reactions of Congress and Treasury to intentional tax reduction -- Enforcement responses to intentional tax reduction, including the economic substance doctrine -- The Supreme Court's tax doctrines, principles of code interpretation, methods of fact finding, and factual cluster rules -- Other solutions to problems of application of the Code.
1604427566 (pbk.) 9781604427561 (pbk.)
2010455996
United States Supreme Court.
Taxation--Law and legislation--History.--United States
Taxing power--United States.
Taxing power--History.--United States
Tax incidence--United States.
Tax incidence--History.--United States
Taxation--Law and legislation--United States.
KF 6289 / .C86 2010
The Supreme Court's federal tax jurisprudence an analysis of fact finding methods and statutory interpretation from the Court's tax opinions, 1801-present by Jasper L. Cummings, Jr. - Washington, DC American Bar Association, Section on Taxation c2010. - xiv, 514 p. 23 cm. - Studies in taxation .
Includes bibliographical references.
Tax principles addressed and the interpretive context -- Issues of statutory application unique to the Internal Revenue Code-- The Supreme Court and federal tax laws -- Reactions of Congress and Treasury to intentional tax reduction -- Enforcement responses to intentional tax reduction, including the economic substance doctrine -- The Supreme Court's tax doctrines, principles of code interpretation, methods of fact finding, and factual cluster rules -- Other solutions to problems of application of the Code.
1604427566 (pbk.) 9781604427561 (pbk.)
2010455996
United States Supreme Court.
Taxation--Law and legislation--History.--United States
Taxing power--United States.
Taxing power--History.--United States
Tax incidence--United States.
Tax incidence--History.--United States
Taxation--Law and legislation--United States.
KF 6289 / .C86 2010