WHAT DO COURTS HAVE TO DO WITH IT?: THE JUDICIARY'S ROLE IN MAKING FEDERAL TAX LAW | Zendy

Leandra Lederman | Zendy

AI Assistant Blog Pricing

Home ZAIA Blog

Open Access

WHAT DO COURTS HAVE TO DO WITH IT?: THE JUDICIARY'S ROLE IN MAKING FEDERAL TAX LAW

Author(s) -

Leandra Lederman

Publication year - 2012

Publication title -

national tax journal

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.43

H-Index - 57

eISSN - 1944-7477

pISSN - 0028-0283

DOI - 10.17310/ntj.2012.4.09

Subject(s) - treasury , internal revenue , tax law , law , revenue , tax reform , economics , repeal , political science , service (business) , accounting , economy

The Internal Revenue Code is an important source of federal tax law, but it is not the only source. The U.S. Department of the Treasury and Internal Revenue Service issue important guidance, and federal courts interpret all of these authorities. This essay provides an overview of federal tax litigation, at both the trial and appellate levels, and discusses the interplay among Congress, the Treasury, and the judiciary in developing federal tax law.

The content you want is available to Zendy users.

Already have an account? Click here to sign in.

Having issues? You can contact us here

Accelerating Research