The 'No Surplusage' Canon in State and Local Tax Cases

Previous installments of this column have examined numerous canons or conventions of statutory interpretation in their application to state and local tax controversies. This installment considers another canon: the precept that courts should prefer interpretations that render no part of a statute superfluous

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Year of publication:	2013
Authors:	Johnson, Steve R.
Publisher:	[2013]: [S.l.] : SSRN
Subject:	Gemeindesteuer \| Local tax \| Ländersteuer \| State tax

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Extent:	1 Online-Ressource (5 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: State Tax Notes, p. 793, September 17, 2012 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2012 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013084199