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LDR01493camuu2200301 a 4500
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008040726s2005 ctu b 001 0 eng d
010 ▼a 2004017543
020 ▼a 031331229X (alk. paper): ▼c US$105
040 ▼a DLC ▼c DLC ▼d DLC ▼d 225009
042 ▼a pcc
043 ▼a n-us---
05000 ▼a KF6289 ▼b .J46 2005
08200 ▼a 343.7304 ▼2 22
090 ▼a 343.7304 ▼b 005a
0930 ▼a 1095204 ▼x 법학
1001 ▼a Jensen, Erik M.
24514 ▼a The taxing power: ▼b a reference guide to the United States Constitution/ ▼c Erik M. Jensen ; foreword by Henry P. Monaghan.
260 ▼a Westport, Conn.: ▼b Praeger, ▼c 2005.
300 ▼a xv, 234 p.; ▼c 24 cm.
4400 ▼a Reference guides to the United States Constitution, ▼x 1539-8986; ▼v no. 11
504 ▼a Includes bibliographical references (p. [217]-221) and index.
5050 ▼a Introduction -- The founding and taxation -- The direct-tax clauses in the courts from Hylton to the Sixteenth Amendment -- The income tax and the Sixteenth Amendment -- The uniformity clause -- The direct-tax apportionment rule -- The Sixteenth Amendment today -- What is left of apportionment? : direct taxes that are not taxes on incomes -- The export clause -- The rest of the story.
6500 ▼a Taxation ▼x Law and legislation ▼z United States.
6500 ▼a Taxing power ▼z United States.
85641 ▼3 Table of contents ▼u http://www.loc.gov/catdir/toc/ecip0420/2004017543.html
990 ▼a 박장숙 ▼b 박장숙