Pro-Taxpayer Interpretation of State and Local Tax Laws

The pro-taxpayer canon is one of the oldest interpretational devices in tax litigation. It has been substantially abandoned at the federal level, but retains considerable vigor in cases involving state and local taxes. Although the canon applies only to ambiguous tax statutes and may yield to counter canons or presumptions, the pro-taxpayer canon has impact in enough cases that it should be one of the arrows in the quivers of taxpayers and their representatives

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Year of publication:	2009
Authors:	Johnson, Steve R.
Publisher:	[2009]: [S.l.] : SSRN
Subject:	Gemeindesteuer \| Local tax \| Ländersteuer \| State tax \| Steuerrecht \| Tax law

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Extent:	1 Online-Ressource (9 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: State Tax Notes, Vol. 51, p. 441, 2009 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 9, 2009 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013159283