LITERAL OR LIBERAL? TRENDS IN THE INTERPRETATION OF INCOME TAX LAW

Authors

  • GWYNETH MCGREGOR

Abstract

The author reviews various interpretations of taxing acts that have taken place over the last fifteen years. She reviews the traditional approach to interpretation of taxing acts based on the intended function of those statutes. She then describes what is referred to as the period of transition, occurring after the passage of the Income Tax Act of 1948, and examines the trend of interpretation during that time. Because a Tax Appeal Board was established at the same time and the majority of tax decisions fell to it, she also examines those decisions and those of the higher courts to illustrate their uncompromising literalness.

Keywords:

Tax Law

Downloads

Total Downloads:

Download data is not yet available.

Downloads

Published

1954-03-01

Issue

Section

Legal Commentary

Similar Articles

1 2 3 > >> 

You may also start an advanced similarity search for this article.