Download or read book Supreme Court s Federal Tax Jurisprudence written by Jasper L. Jr Cummings and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Supreme Court s Federal Tax Jurisprudence written by Jasper L. Cummings (Jr.) and published by American Bar Association. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Supreme Court s Federal Tax Jurisprudence written by and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Supreme Court s Federal Tax Jurisprudence written by Cummings and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Supreme Court s Federal Tax Jurisprudence written by Jasper L. Cummings and published by American Bar Association. This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Supreme Court Federal and State Taxation and the Constitution Second Edition written by Jasper L. Cummings and published by American Bar Association. This book was released on 2023-05-16 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "[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.
Download or read book The Supreme Court Federal Taxation and the Constitution written by Jasper L. Cummings (Jr.) and published by American Bar Association. This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Supreme Court Federal and State Taxation and the Constitution written by Jasper L. Cummings (Jr.) and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "[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.
Download or read book Comparative Fiscal Federalism written by Reuven Shlomo Avi-Yonah and published by . This book was released on 2007 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers from a conference held at the University of Michigan Law School in October 2005 and sponsored by the Law School, the European Union Center and Harvard Law School's Fund for Tax and Fiscal Research.
Download or read book High Court Summaries on Federal Income Taxation Keyed to Freeland written by Publisher's Editorial Staff and published by West Academic Publishing. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study aid provides detailed explanation of the cases in Freeland's income tax casebook. The discussion of each case provides the facts, issues, holdings, and court's reasoning. This title includes cases that pertain to identification of taxable income, identification of proper taxpayer, deductions in computing deductible income, the year of inclusion or deduction, capital gains and losses, characterization of income and deductions, deferral and nonrecognition of income and deductions, converting taxable income into tax liability, and federal tax procedure.
Download or read book Federal Income Taxation written by Camilla E. Watson and published by Oxford University Press, USA. This book was released on 2011 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax law is a daunting subject for many law students. It requires a firm grasp of the Internal Revenue Code provisions, the reasoning behind them, the way they interact, and the way courts have interpreted them. Students must also acquire a brand new vocabulary of tax terms. For the first time, Oxford University Press equips students with an accessible guide to acing this most challenging of law school tests. In Federal Income Taxation: Model Problems and Outstanding Answers, Camilla E. Watson helps students demonstrate their knowledge of federal income tax law in the structured and sophisticated manner that professors expect on law school exams. This book includes clear introductions to the major topics in tax law, provides hypothetical's similar to those that students can expect to see on an exam, and offers model answers to those hypothetical's. Professor Watson then gives students the opportunity to evaluate their own work with a comprehensive self-analysis section. This book prepares students by challenging them to use the law they learn in class while also explaining the best way to express an answer on law school exams.
Download or read book The Law of Federal Income Taxation written by Joshua David Rosenberg and published by West Academic Publishing. This book was released on 2008 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt: This treatise provides expert guidance to law students and practitioners alike on this increasingly complex area of the law. It provides up-to-date, comprehensive coverage of pertinent provisions of the Internal Revenue Code, relevant administrative guidance, and appropriate case law. Above all, it offers a unique blend of the theoretical and practical aspects of federal income taxation. The authors bring to life one of the most challenging areas of the law with their expert analysis. This treatise is a necessity for anyone hoping to gain a better understanding of federal income taxation.
Download or read book United States Reports written by United States. Supreme Court and published by . This book was released on 1911 with total page 748 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Farmer s Tax Guide written by and published by . This book was released on 1995 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Judicial Framework for Applying Supreme Court Jurisprudence to the State Income Taxation of Indian Traders written by Scott A. Taylor and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: State income taxation of Indian traders is a legal issue that the United States Supreme Court is likely to address within the next five years. This article provides a theoretical framework for resolution of the issue by considering the political framework of the United States Constitution and the historical role that federally recognized Indian tribes have played within the American legal system. As the cases work their way through the state judicial systems, this article will provide an important theoretical starting point for the lawyers and judges dealing with the question. And when the United States Supreme Court finally addresses the issue, the Court will be able to consider the usefulness of my framework. Virtually everyone who sells goods and services to one of the more than 560 federally recognized Indian tribes (or to their on-reservation members) is an Indian trader. Most Indian traders are in states that have an income tax. Although the United States Supreme Court has held that these sales are exempt from states sales taxes, no federal case has yet answered the income tax question. Tribes are interested in the issue because the outcome will affect their ability to tax Indian traders. States are interested because it will affect their tax revenue. Indian traders are interested because it will affect the state income taxes they pay. The theoretical framework that I propose builds on some of the Supreme Court jurisprudence on federal Indian law. My framework looks at the structure of Congress, the inclusion of states, and the exclusion of tribes. Given Congress' power over Indian affairs, the Supreme Court should decide cases in favor of the tribal interest whenever Congress has spoken with less than clarity. If states do not like the judicial answer, they can go to Congress and seek a legislative remedy, as they did with the Indian Gaming Regulatory Act in the 1980s. Congress has regulated Indian traders for over 200 years but has never stated whether states can tax them. Given the presence of this federal regulation, the United States Supreme Court in the 1960s decided that states could not impose their sales taxes on Indian traders. In a line of subsequent Supreme Court cases, the federal preemption logic has remained largely unchanged. This same logic, when viewed in light of Congress' role in Indian affairs and the political exclusion of tribes from Congress, leads to the conclusion that Indian traders should be exempt from state income taxes.
Download or read book Landmark Briefs and Arguments of the Supreme Court of the United States written by United States. Supreme Court and published by . This book was released on 1975 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 80 volume set covers landmark constitutional law cases from 1793 through 1973. Supplemental volumes are available through the 1986 term. The reader is provided with the circumstances that influence the decisions of the justices and that form the factual foundation of each of the included cases.
Download or read book High Court Case Summaries Federal Income Taxation Keyed to Freeland written by and published by West Academic Publishing. This book was released on 2014-12-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study aid provides detailed explanation of the cases in Freeland's income tax casebook. The discussion of each case provides the facts, issues, holdings, and court's reasoning. This title includes cases that pertain to identification of taxable income, identification of proper taxpayer, deductions in computing deductible income, the year of inclusion or deduction, capital gains and losses, characterization of income and deductions, deferral and nonrecognition of income and deductions, converting taxable income into tax liability, and federal tax procedure.
