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Book Synopsis
This book explores the
process of making U.S. tax
law and examines the ways in
which considerations of tax
policy, tax politics, and tax
administration intersect and
contribute to the development
of law through the legislative
process, the promulgation of
regulations and other
administrative guidance, and
the negotiation and
ratification of tax treaties.
The book provides detailed
information regarding the
legislative process that has
not been published in other
resources. This insider s look
into the workings of the
government is derived from
Berman s twenty-five-year
career as a Washington, D.C.
tax attorney. The book uses
tax legislation as a
substantive backdrop for
considering the legislative
process and is suited for use
in J.D.- or LL.M.-level
courses such as Making Tax
Law, Legislation, or Federal
Regulatory and Legislative
Practice Seminar.
Book details
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Author : Daniel M.
Berman
Pages : 282 pages
Publisher : Carolina
Academic Press 201401-28
Language : English
ISBN-10 : 1611632803
ISBN-13 :
9781611632804