02129nam a2200361Ia 4500001000700000003000600007005001700013008004100030010001500071020002200086020002500108035002100133040001000154049000900164050002300173100003800196245018800234260007400422300002400496490002400520504004100544505051700585610004901102650007401151650004801225650005701273650004901330650005801379650006501437710006601502999001901568952018001587303396OCoLC20160527184459.0101101s2010    dcu      b    000 0 eng d  a2010455996  a1604427566 (pbk.)  a9781604427561 (pbk.)  a(OCoLC)646025324  aPUCPR  acicg00aKF 6289b.C86 20101 aCummings, Jasper L.9831732Local14aThe 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.91829132Local 0aTaxationxLaw and legislationzUnited StatesxHistory.91770912Local 0aTaxing powerzUnited States.91771032Local 0aTaxing powerzUnited StatesxHistory.91771032Local 0aTax incidencezUnited States.91770792Local 0aTax incidencezUnited StatesxHistory.91770792Local 0aTaxationxLaw and legislationzUnited States.91770912Local2 aAmerican Bar Association.bSection of Taxation.9520252Local  c222085d222085  00102lc406KF_6289_000000000000000__C86_2010708cil957379a7b7c4d2016-05-27eABAg155.00i481974l0oKF 6289 .C86 2010p70000000889650r2016-05-27 00:00:00xr:303396y6