Anti-Injunction Act A Brief Legislative and Judicial History of Section 7421 of the Internal Revenue Code of 1986

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Actions and defenses.

Judge-made law.

Legislative histories.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1987

Summary:

Looks at the legislative history and Supreme Court interpretations of Section 7421 of the Internal Revenue Code of 1986 (the Anti-Injunction Act of 1867) which prohibits the issuance of court injunctions against the assessment and collection of taxes by the Internal Revenue Service

Notes:

CRS Report

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Anti-Injunction Act: A Brief Legislative and Judicial History of Section 7421 of the Internal Revenue Code of 1986

Publisher Number:

CRS-1987-AML-0067

Access Restriction:

Restricted for use by site license