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The Supreme Court, federal taxation, and the Constitution / by Jasper L. Cummings, Jr.

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Author/Creator:
Cummings, Jasper L., Jr.
Language:
English.
Publication date:
2013
Imprint:
Washington, D.C. : American Bar Association Section of Taxation, c2013.
Format:
  • Book
  • xvi, 628 ; 23 cm.
Bibliography:
Includes bibliographical references and index.
Contents:
  • The constitutional law of federal taxation
  • The power to tax
  • Tax versus regulation
  • User fees, special assessments, and privilege license taxes
  • Direct taxes and other taxes
  • The taxation of imports and exports
  • Criminal tax constitutional issues
  • Other constitutional issues
  • Conclusion.
Contributor:
American Bar Association. Section of Taxation.
Series:
Studies in taxation.
Subjects:
ISBN:
9781614387206
1614387206

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