The Supreme Court S Federal Tax Jurisprudence
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The Supreme Court S Federal Tax Jurisprudence
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Author : Jasper L. Cummings (Jr.)
language : en
Publisher: American Bar Association
Release Date : 2016
The Supreme Court S Federal Tax Jurisprudence written by Jasper L. Cummings (Jr.) and has been published by American Bar Association this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Law categories.
In this substantially revised edition of The Supreme Court's Federal Tax Jurisprudence, the author, Jack Cummings, continues his in-depth analysis of United States Supreme Court tax opinions using an approach not attempted by any other writer in the area of tax publishing. With the federal tax opinions of the Supreme Court as its primary guide, this book explores how the Supreme Court applies the federal tax laws, with special emphasis on statutory interpretation and fact finding. Mr. Cummings demonstrates how the body of Supreme Court tax opinions is sufficiently large (nearly 1,000 opinions) to provide an authoritative guide to many of the most difficult questions of Code application, including Chevron deference, economic substance, substance over form, step transactions, interpretive presumptions and maxims, tax avoidance, equity in the tax law, and many more. This new edition cites to at least 100 more opinions that provide views on the interpretive principles covered in the book, and discusses the important Mayo decision and a number of other federal tax opinions issued by the Court since 2010. Mr. Cummings places in context the most widely cited Supreme Court tax decisions -- Gregory, Frank Lyon, Knetsch, Cottage Savings, Court Holding -- and brings to light many more sometimes overlooked opinions of the Court. This book will be useful both to new students in learning the ways of federal tax laws and to practitioners in surmounting the mass of confusing precedents to focus on the controlling opinions of the Supreme Court. Nonprofit / Academic / Government individuals or institutions are eligible for a 25% discount off the nonmember price.
Supreme Court S Federal Tax Jurisprudence
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Author : Jasper L. Jr Cummings
language : en
Publisher:
Release Date : 2010
Supreme Court S Federal Tax Jurisprudence written by Jasper L. Jr Cummings and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Supreme Court S Federal Tax Jurisprudence
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Author :
language : en
Publisher:
Release Date : 2010
Supreme Court S Federal Tax Jurisprudence written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
The Supreme Court S Federal Tax Jurisprudence
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Author : Jasper L. Cummings
language : en
Publisher: American Bar Association
Release Date : 2010
The Supreme Court S Federal Tax Jurisprudence written by Jasper L. Cummings and has been published by American Bar Association this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Tax incidence categories.
The Supreme Court's Federal Tax Jurisprudence occupies an original space previously not attempted by any other writer in the area of tax law publishing. Using the federal tax opinions of the United States Supreme Court as its primary guide, this book analyzes how federal tax laws have been applied in practice, with special emphasis on statutory interpretation and fact finding. The author demonstrates how the body of Supreme Court tax opinions is sufficiently large (nearly 1,000 opinions) to provide an authoritative guide to many of the most difficult questions of Internal Revenue Code application, including Chevron deference, economic substance, substance over form, step transactions, interpretative presumptions and maxims, tax avoidance, equity in the tax law, and more.
Supreme Court S Federal Tax Jurisprudence
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Author : Cummings
language : en
Publisher:
Release Date : 2010
Supreme Court S Federal Tax Jurisprudence written by Cummings and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
The Supreme Court Federal And State Taxation And The Constitution Second Edition
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Author : Jasper L. Cummings
language : en
Publisher: American Bar Association
Release Date : 2023-05-16
The Supreme Court Federal And State Taxation And The Constitution Second Edition written by Jasper L. Cummings and has been published by American Bar Association this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-05-16 with Law categories.
"[This book] examines the intersection of the U.S. Constitution and federal and state taxation going back to the earliest years of the nation. Citing only Supreme Court cases, author Jack Cummings organizes and categorizes the opinions for maximum accessibility by practitioners and others involved in law practice, law making, and legal scholarship. The book includes, for example, a detailed analysis of the 25 Supreme Court cases that ruled a federal tax provision was unconstitutional. Another chapter discusses the 121 decisions related to the intergovernmental immunity doctrine. And another chapter explores the Court's 2012 decision in National Federation of Independent Business v. Sebelius. Another chapter makes clear the confusing intersection of fees, taxes, and regulatory charges"--Publisher's description.
The Supreme Court Federal Taxation And The Constitution
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Author : Jasper L. Cummings (Jr.)
language : en
Publisher: American Bar Association
Release Date : 2013
The Supreme Court Federal Taxation And The Constitution written by Jasper L. Cummings (Jr.) and has been published by American Bar Association this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Taxation categories.
This book examines the intersection of the U.S. Constitution and federal taxation going back to the earliest years of the nation. The author has organized over 1,100 Supreme Court cases for maximum accessibility by practitioners and others involved in tax law practice, law making, and legal scholarship. Highlights include a thoroughly researched chapter on the Court's decision in National Federation of Independent Business v. Sebelius.
Comparative Fiscal Federalism
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Author : Reuven S. Avi-Yonah
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-06-20
Comparative Fiscal Federalism written by Reuven S. Avi-Yonah and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-06-20 with Law categories.
Judicial review of taxation in the world’s two most economically significant multistate systems, the European Union and the United States, has exposed a remarkable divergence. Although there are important differences between the competences of the two tribunals, the fact remains that the European Court of Justice has been much more aggressive in striking down Member State income tax rules than has the United States Supreme Court in comparable cases. This book – the only full-scale comparative analysis of the tax jurisprudence of the two judicial systems, now in an updated second edition – asks: Why this divergence? And what can the two tribunals learn from each other about adjudicating issues that arise from the interaction of tax regimes in the context of a single market? Among the contributory issues and topics covered are the following: – conceptions of sovereignty and federalism; – discrimination in direct tax matters as an obstacle to a meaningful single market; – allocation of taxation competences; – nonresident versus resident taxation; – double burdens on cross-border economic activity; – retroactive recovery of unlawful state aid in the European Union; – role of competition law; – the revenue interests of states; – levels of corporate taxation; – the OECD Model’s nondiscrimination rules; and – the preliminary interpretation mechanism of the Court of Justice. An insightful and penetrating analysis of a topic of material importance to governments, tax policy makers, and tax lawyers on both sides of the Atlantic, this book clearly explains how the Supreme Court and the Court of Justice continue to struggle with the conflict between generally accepted tax principles and the effective prevention of discriminatory treatment of taxpayers. All tax professionals concerned with the interaction of sovereignty, tax assignment, legislation, and judicial decisions in tax law will benefit greatly from its clearsighted and comprehensive treatment, as well as from its perspectives on the practical implications of each tribunal’s decision making.
Federal And State Tax Cases Decisions Of The Supreme Court Of The United States October Term 1938 To January 11 1943 305 U S To 316
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Author : United States. Congress. Internal Revenue Taxation Joint Committee
language : en
Publisher:
Release Date : 1943
Federal And State Tax Cases Decisions Of The Supreme Court Of The United States October Term 1938 To January 11 1943 305 U S To 316 written by United States. Congress. Internal Revenue Taxation Joint Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1943 with categories.
The United States Tax Court
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Author : Harold Dubroff
language : en
Publisher: Government Printing Office
Release Date : 2014
The United States Tax Court written by Harold Dubroff and has been published by Government Printing Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Law categories.
The United States Tax Court has played a key role in the development of Federal tax law since its founding as the Board of Tax Appeals in 1924. The United States Tax Court-An Historical Analysis (Second Edition) is a 13-part scholarly work which provides insight into the forces which created and shaped the United States Tax Court, its procedures, and its jurisdiction through the present day.