Struggling with Words in Tax Jurisprudence - The Revival of Textualism in the Supreme Court of the United States of America

Innumerable tax cases have illustrated that the method of interpretation has a critical impact on the equal distribution of the tax burden among taxpayers. In order to preserve the integrity of the Internal Revenue Code, the federal courts have not shrunk from giving preference to statutory purposes...

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Veröffentlicht in:	Intertax 2006-06, Vol.34 (6), p.314-332
1. Verfasser:	Matteotti, René
Format:	Artikel
Sprache:	eng
Schlagworte:	Internal Revenue Code Jurisprudence Language Supreme Court decisions Tax regulations
Online-Zugang:	Volltext
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