Article
Interpreting Tax Legislation: The Role of Purpose
Florida Tax Review
Document Type
Article
Publication Date
1-1-1995
Keywords
- statutory purpose,
- legislative history
Disciplines
- Legislation and
- Tax Law
Abstract
This 1995 article uses tax cases to explore various methods of statutory interpretation.
Comments
Portions reprinted in Federal Income Tax Anthology, P. Caron, K. Burke, & G. McCough eds., Anderson Co. 1997
Publisher's Statement
© University of Florida Levin College of Law, P.O. Box 117620, Gainesville, FL 32611. See the Florida Tax Review's Web Site.
Citation Information
Deborah A. Geier, Interpreting Tax Legislation: The Role of Purpose, 2 Florida Tax Review 492 (1995)