The an analysis of fact finding methods and statutory interpretation from the Court's tax opinions, 1801-present Cummings, Jasper L. creator American Bar Association Section of Taxation. text bibliography dcu Washington, DC American Bar Association, Section on Taxation c2010 2010 monographic eng

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xiv, 514 p. 23 cm. 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. by Jasper L. Cummings, Jr. Includes bibliographical references. United States Supreme Court. Taxation Law and legislation United States History Taxing power United States Taxing power United States History Tax incidence United States Tax incidence United States History Taxation Law and legislation United States KF 6289 .C86 2010 1604427566 (pbk.) 9781604427561 (pbk.) 2010455996 PUCPR 101101 20160527184459.0 303396