التفاصيل البيبلوغرافية
| العنوان: |
MOORE THAN MEETS THE I.R.C.? THE APPORTIONMENT RULE’S ORIGINALIST BACKSTOP FOR I.R.C. § 877A. |
| المصدر: |
Harvard Law Review. Feb2024, Vol. 137 Issue 4, p1204-1225. 22p. |
| مصطلحات موضوعية: |
*TAX laws, *TAXING power, *DIRECT taxation, *INDIRECT taxation, TAXATION of expatriation |
| الشركة/الكيان: |
UNITED States. Internal Revenue Code , UNITED States. Constitution. 16th Amendment , UNITED States. Articles of Confederation |
| مستخلص: |
The article investigates the constitutional prospects for the U.S. Internal Revenue Code (IRC) Section 877, which establishes an expatriation tax. Topics discussed include history of the development of federal taxing powers and restraints in the Constitution and their origins from the Articles of Confederation, taxing clause and uniformity clause, direct tax clauses and apportionment, direct and indirect taxation, and the Sixteenth Amendment-based realization of changed wealth requirement. |
| قاعدة البيانات: |
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