176,99 €
inkl. MwSt.
Versandkostenfrei*
Versandfertig in über 4 Wochen
payback
88 °P sammeln
  • Broschiertes Buch

"[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…mehr

Produktbeschreibung
"[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.
Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Autorenporträt
Jack Cummings is counsel in the federal income tax group of Alston & Bird LLP in Raleigh and Washington. He served as IRS Associate Chief Counsel (Corporate) and chair of the Corporate Tax Committee of the ABA Section of Taxation. His books include The American Jobs Creation Act of 2004 (with Robert Hanson), The Supreme Court's Federal Tax Jurisprudence published by the American Bar Association in 2010 and republished in an updated second edition in 2016, and The Supreme Court, Federal Taxation and the Constitution, published by the American Bar Association in 2013. He regularly authors a column in Tax Notes ("What Were They Thinking?"). Jack is a graduate of Duke University (summa cum laude), Yale Law School, and the Graduate Tax Program of NYU Law School. He successfully argued a state tax case in the Supreme Court of the United States, Fulton Corp. v. Justus, 516 U.S. 325 (1996). November 2016