The Supreme Court's federal tax jurisprudence
Subtitle: an analysis of fact finding methods and statutory interpretation from the Court's tax opinions, 1801-present
By: by Jasper L. Cummings, Jr
Contributors: American Bar Association. Section of Taxation
Series: Studies in taxation
Publisher: American Bar Association, Section on Taxation; American Bar Association
Published: 2010
Place of publication: Washington, DC
Language: eng
Number of pages: 514
ISBN-13: 9781604427561
Subjects: United States; Taxing power; Taxation; Law and legislation; United States. Supreme Court; Tax incidence; History
Notes: Includes bibliographical references.
Table of contents: title: Tax principles addressed and the interpretive context; title: Issues of statutory application unique to the Internal Revenue Code; title: The Supreme Court and federal tax laws; title: Reactions of Congress and Treasury to intentional tax reduction; title: Enforcement responses to intentional tax reduction, including the economic substance doctrine; title: The Supreme Court's tax doctrines, principles of code interpretation, methods of fact finding, and factual cluster rules; title: Other solutions to problems of application of the Code.