Interpreting Tax Legislation: The Role of Purpose
28 Pages Posted: 29 Jan 2009
Date Written: January 27, 2009
Abstract
This 1995 article uses tax cases to explore various methods of statutory interpretation.
Keywords: income taxation, statutory interpretation
JEL Classification: H20, H24
Suggested Citation: Suggested Citation
Geier, Deborah A., Interpreting Tax Legislation: The Role of Purpose (January 27, 2009). Florida Tax Review, Vol. 2, p. 492, 2005, Cleveland-Marshall Legal Studies Paper No. 1333861, Available at SSRN: https://ssrn.com/abstract=1333861
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