01815nam a2200325Ia 4500001000700000003000600007005001700013008004100030010001500071020002200086020002500108035002100133040001000154050002300164100003100187245018800218260007400406300002400480490002400504504004100528505051700569610004101086650006601127650004001193650004901233650004101282650005001323650005701373710005901430303396OCoLC20160527184459.0101101s2010    dcu      b    000 0 eng d  a2010455996  a1604427566 (pbk.)  a9781604427561 (pbk.)  a(OCoLC)646025324  aPUCPR00aKF 6289b.C86 20101 aCummings, Jasper L.2Local14aThe Supreme Court's federal tax jurisprudenceban analysis of fact finding methods and statutory interpretation from the Court's tax opinions, 1801-presentcby Jasper L. Cummings, Jr.  aWashington, DCbAmerican Bar Association, Section on Taxationcc2010.  axiv, 514 p.c23 cm.0 aStudies in taxation  aIncludes bibliographical references.0 aTax 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.10aUnited StatesbSupreme Court.2Local 0aTaxationxLaw and legislationzUnited StatesxHistory.2Local 0aTaxing powerzUnited States.2Local 0aTaxing powerzUnited StatesxHistory.2Local 0aTax incidencezUnited States.2Local 0aTax incidencezUnited StatesxHistory.2Local 0aTaxationxLaw and legislationzUnited States.2Local2 aAmerican Bar Association.bSection of Taxation.2Local