Constitutionality of Retroactive Tax Legislation

Examines constitutional provisions that could be implicated by retroactive tax legislation, including legislation that seems intended to punish past behavior. Considers how a court might analyze whether retroactive tax legislation violates due process guarantees of the Fifth Amendment; is a taking f...

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Bibliographic Details
Corporate Author: Library of Congress Congressional Research Service. American Law Division
Format: Book
Language:English
Published: [Place of publication not identified] : [publisher not identified], 2012
Subjects:

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