Research Catalog
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.
- Title
- 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.
- Author
- Cummings, Jasper L., Jr.
- Publication
- Washington, DC : American Bar Association, Section on Taxation, c2010.
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1 Item
| Status | Format | Access | Call Number | Item Location |
|---|---|---|---|---|
| Text | Request in advance | KF6289 .C86x 2010 | Off-site |
Holdings
Details
- Additional Authors
- American Bar Association. Section of Taxation
- Description
- xiv, 514 p.; 23 cm.
- Series Statement
- Studies in taxation
- Subject
- Genre/Form
- History
- Bibliography (note)
- Includes bibliographical references.
- Processing Action (note)
- committed to retain
- 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.
- ISBN
- 1604427566
- 9781604427561
- OCLC
- 646025324
- Owning Institutions
- Harvard Library