TY  - BOOK
AU  - Cummings,Jasper L.
ED  - American Bar Association.
TI  - The Supreme Court's federal tax jurisprudence: an analysis of fact finding methods and statutory interpretation from the Court's tax opinions, 1801-present
T2  - Studies in taxation
SN  - 1604427566 (pbk.)
AV  - KF 6289 .C86 2010
PY  - 2010///
CY  - Washington, DC
PB  - American Bar Association, Section on Taxation
KW  - United States
KW  - Supreme Court
KW  - Local
KW  - Taxation
KW  - Law and legislation
KW  - History
KW  - Taxing power
KW  - Tax incidence
N1  - 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
ER  -