Franklin

Constitutionality of Retroactive Tax Increases [electronic resource] : U.S. v. Carlton

Author/Creator:
Library of Congress. Congressional Research Service.
Publication:
[S.l] : [publisher not identified], 1994.
Format/Description:
Government document
Book
1 online resource (13 pages) : digital, PDF file
Status/Location:
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Subjects:
Income tax.
Judge-made law.
Tax protests and appeals.
System Details:
System requirements: PDF reader software.
Summary:
Examines case law regarding retroactive tax increases under the Due Process Clause of the Constitution, focusing on the Supreme Court decision in U.S. volumes Carlton in light of the controversy over tax increases included in the Omnibus Budget Reconciliation Act of 1993.
Notes:
CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Other format:
Microfiche version: Library of Congress. Congressional Research Service. Constitutionality of Retroactive Tax Increases: U.S. v. Carlton
Access Restriction:
Restricted for use by site license.