Website Search
Find information on spaces, staff, and services.
Catalog Search
Books
The Supreme Court's federal tax jurisprudence : an analysis of fact finding methods and statutory interpretation from the Court's tax opinions, 1801-present
- Author / Creator
- Available as
- Physical
Details
Checking for availability...
- Creator
- by Jasper L. Cummings, Jr
- Format
- Books
- Language
- English
- Contributors
- Publication
-
- Second edition
- Washington, D.C. : American Bar Association, Section of Taxation, [2016]
- Series
- Physical Details
-
- xxii, 550 pages ; 23 cm
- ISBNs
- 9781634255820, 1634255828, 9781634255837
- OCLC
- ocn966446385
- Includes bibliographical references.
- 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