01937nam a2200349Ia 4500 303396 OCoLC 20160527184459.0 101101s2010 dcu b 000 0 eng d 2010455996 1604427566 (pbk.) 9781604427561 (pbk.) (OCoLC)646025324 PUCPR cicg KF 6289 .C86 2010 Cummings, Jasper L. 83173 Local 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. United States Supreme Court. 182913 Local Taxation Law and legislation United States History. 177091 Local Taxing power United States. 177103 Local Taxing power United States History. 177103 Local Tax incidence United States. 177079 Local Tax incidence United States History. 177079 Local Taxation Law and legislation United States. 177091 Local American Bar Association. Section of Taxation. 52025 Local 222085 222085 0 0 lc 0 KF_6289_000000000000000__C86_2010 0 cil 57379 7 7 4 2016-05-27 ABA 155.00 481974 0 KF 6289 .C86 2010 70000000889650 2016-05-27 00:00:00 r:303396 6