Research Catalog

Title

Collected legal essays / Boris I. Bittker.

Author

Bittker, Boris I.

Publication

Littleton, Colo. : F.B. Rothman, 1989.

Items in the Library & Off-site

Holdings

Details

Description

xii, 717 p.; 26 cm.

Subject

• Taxation > Law and legislation > United States
• Constitutional law > United States

Bibliography (note)

• Includes bibliographical references (p. 711-717).

Processing Action (note)

• committed to retain

Contents

The bicentennial of the jurisprudence of original intent -- The case of the checker-board ordinance: an experiment in race relations -- The case for black reparations -- The case of the fictitious taxpayer: the federal taxpayer's suit twenty years after Flast volume Cohen -- Jerome N. Frank: a law clerk's recollection -- Eugene V. Rostow -- Constitutional limits on the taxing power of the federal government -- Taxes and civil rights: "constitutionalizing" the Internal Revenue Service (with Kenneth M. Kaufman) -- Churches, taxes and the Constitution -- The income tax: how progressive should it be? -- Pervasive judicial doctrines in the construction of the Internal Revenue Code -- The federal income tax and state law -- A "comprehensive tax base" as a goal of income tax reform -- Federal income taxation and the family -- Income tax deductions, credits, and subsidies for personal expenditures -- Equity, efficiency, and income tax theory: do misallocations drive out inequities? -- Accounting for federal "tax subsidies" in the national budget -- Income tax "loopholes" and political rhetoric -- Effective tax rates: fact of fancy? -- Tax shelters and tax capitalization or does the early bird get a free lunch? -- The exemption of nonprofit organizations from federal income taxation (with George K. Rahdert) -- Tax shelters for the poor? -- Restructuring business transactions for federal income tax purposes (with Jerry Menikoff) -- Federal income tax returns-confidentiality vs public disclosure -- Reflections on tax reform -- Tax reform-yesterday, today, and tomorrow -- The bad new tax law -- Dedication: Charles Stuart Lyon.

ISBN

0837703581

LCCN

^^^89024199^

OCLC

20420849

Owning Institutions

Harvard Library