Constitutionality of Retroactive Tax Increases U.S. v. Carlton

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Income tax.

Judge-made law.

Tax protests and appeals.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1994

Summary:

Examines case law regarding retroactive tax increases under the Due Process Clause of the Constitution, focusing on the Supreme Court decision in U.S. volume Carlton in light of the controversy over tax increases included in the Omnibus Budget Reconciliation Act of 1993

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Constitutionality of Retroactive Tax Increases: U.S. v. Carlton

Publisher Number:

CRS-1994-OSS-0016

Access Restriction:

Restricted for use by site license