000			01937nam a2200349Ia 4500
001			303396
003			OCoLC
005			20160527184459.0
008			101101s2010 dcu b 000 0 eng d
010			_a2010455996
020			_a1604427566 (pbk.)
020			_a9781604427561 (pbk.)
035			_a(OCoLC)646025324
040			_aPUCPR
049			_acicg
050	0	0	_aKF 6289 _b.C86 2010
100	1		_aCummings, Jasper L. _983173 _2Local
245	1	4	_aThe Supreme Court's federal tax jurisprudence _ban analysis of fact finding methods and statutory interpretation from the Court's tax opinions, 1801-present _cby Jasper L. Cummings, Jr.
260			_aWashington, DC _bAmerican Bar Association, Section on Taxation _cc2010.
300			_axiv, 514 p. _c23 cm.
490	0		_aStudies in taxation
504			_aIncludes bibliographical references.
505	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.
610	1	0	_aUnited States _bSupreme Court. _9182913 _2Local
650		0	_aTaxation _xLaw and legislation _zUnited States _xHistory. _9177091 _2Local
650		0	_aTaxing power _zUnited States. _9177103 _2Local
650		0	_aTaxing power _zUnited States _xHistory. _9177103 _2Local
650		0	_aTax incidence _zUnited States. _9177079 _2Local
650		0	_aTax incidence _zUnited States _xHistory. _9177079 _2Local
650		0	_aTaxation _xLaw and legislation _zUnited States. _9177091 _2Local
710	2		_aAmerican Bar Association. _bSection of Taxation. _952025 _2Local
999			_c222085 _d222085