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Local governments often enjoy "home rule," in the sense that they are able to initiate legislation concerning municipal affairs without obtaining the prior consent of the state legislature. At the same time, these localities often are able to exercise limited discretion over revenue raising. In...
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The pro-taxpayer canon is one of the oldest interpretational devices in tax litigation. It has been substantially … applies only to ambiguous tax statutes and may yield to counter canons or presumptions, the pro-taxpayer canon has impact in …
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The federal tax overhaul ... …
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