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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.
HeinOnline Taxation & Economic Reform in America, Parts I & II, 1781-2010 Available online
View online- Format:
- Book
- Author/Creator:
- Cummings, Jasper L.
- Language:
- English
- Subjects (All):
- Taxation--Law and legislation--United States--History.
- Taxation.
- Taxation--Law and legislation--United States.
- Tax incidence--United States--History.
- Tax incidence.
- Tax incidence--United States.
- Taxing power--United States--History.
- Taxing power.
- Taxing power--United States.
- United States. Supreme Court.
- United States.
- Place of Publication:
- American Bar Association, Section of Taxation
- Contents:
- 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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