Textualism and Tax Shelters.
Virginia Tax Review 2004, Summer, 24, 1
Virginia Tax Review
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I. INTRODUCTION During the last decade, a substantial debate has developed over the approaches courts use to interpret statutes. Some have argued that the search for a statute's meaning and purpose should focus on the text itself and should not include consulting legislative history. (1) In contrast, others have argued that it is difficult to determine the meaning of a statute without consulting legislative history to determine the legislature's purpose for enacting the statute. (2)
- 2,99 €
- Category: Industries & Professions
- Published: 22 June 2004
- Publisher: Virginia Tax Review
- Print Length: 111 Pages
- Language: English