Cummings, Jasper L. <br/><br/>
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 .
<br/><br/>Includes bibliographical references. 
<br/><br/>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. 
<br/><br/><label>ISBN: </label>1604427566 (pbk.) 9781604427561 (pbk.) 
<br/><br/><label>LCCN: </label>2010455996 
<br/><br/><label>Subjects--Corporate Names: </label><br/>United States Supreme Court. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Taxation--Law and legislation--History.--United States<br/>Taxing power--United States.<br/>Taxing power--History.--United States<br/>Tax incidence--United States.<br/>Tax incidence--History.--United States<br/>Taxation--Law and legislation--United States.
<br/><br/><label>LC Class. No.: </label>KF 6289  / .C86 2010