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.
Bok Engelsk
| Utgitt | American Bar Association, Section of Taxation
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| Opplysninger | 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.
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| Emner |
