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.
Series Studies in taxationDetalles de publicación: Washington, DC American Bar Association, Section on Taxation c2010.Descripción: xiv, 514 p. 23 cmISBN:- 1604427566 (pbk.)
- 9781604427561 (pbk.)
- KF 6289 .C86 2010
| Imagen de cubierta | Tipo de ítem | Biblioteca actual | Biblioteca de origen | Colección | Ubicación en estantería | Signatura topográfica | Materiales especificados | Info Vol | URL | Copia número | Estado | Notas | Fecha de vencimiento | Código de barras | Reserva de ítems | Prioridad de la cola de reserva de ejemplar | Reservas para cursos | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Libro | Biblioteca de Derecho Mons. Fremiot Torres Oliver Colección General biblioteca derecho | KF 6289 .C86 2010 (Navegar estantería(Abre debajo)) | Disponible | 70000000889650 |
Descripciones mejoradas de Syndetics:
The Supreme Court's Federal Tax Jurisprudence occupies an original space previously not attempted by any other writer in the area of tax law publishing. Using the federal tax opinions of the United States Supreme Court as its primary guide, this book analyzes how federal tax laws have been applied in practice, with special emphasis on statutory interpretation and fact finding. The author demonstrates how the body of Supreme Court tax opinions is sufficiently large (nearly 1,000 opinions) to provide an authoritative guide to many of the most difficult questions of Internal Revenue Code application, including Chevron deference, economic substance, substance over form, step transactions, interpretative presumptions and maxims, tax avoidance, equity in the tax law, and more.
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.