Coverart for item
The Resource 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

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

Label
The Supreme Court's federal tax jurisprudence : an analysis of fact finding methods and statutory interpretation from the Court's tax opinions, 1801-present
Title
The Supreme Court's federal tax jurisprudence
Title remainder
an analysis of fact finding methods and statutory interpretation from the Court's tax opinions, 1801-present
Statement of responsibility
by Jasper L. Cummings, Jr
Creator
Contributor
Author
Sponsoring body
Subject
Genre
Language
eng
Member of
Has edition
Cataloging source
UPM
http://library.link/vocab/creatorName
Cummings, Jasper L.
Dewey number
343.7304
Index
no index present
LC call number
KF6289
LC item number
.C86 2016
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorName
American Bar Association
Series statement
Studies in taxation
http://library.link/vocab/subjectName
  • United States
  • Taxation
  • Taxation
  • Tax incidence
  • Tax incidence
  • Taxing power
  • Taxing power
  • United States
  • Tax incidence
  • Taxation
  • Taxing power
  • United States
Label
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
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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
Control code
1010785790
Extent
1 online resource (xiv, 514 pages)
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Specific material designation
remote
System control number
(OCoLC)1010785790
Label
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
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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
Control code
1010785790
Extent
1 online resource (xiv, 514 pages)
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Specific material designation
remote
System control number
(OCoLC)1010785790

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