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Criminal procedure / Ex post facto law / United States federal income tax / Bill of attainder / Eastern Enterprises v. Apfel / Estate tax in the United States / Smith v. Doe / Brushaber v. Union Pacific Railroad / Internal Revenue Service / Law / Taxation in the United States / Constitutional law


Constitutionality of Retroactive Tax Legislation
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Document Date: 2012-11-12 16:45:04


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Company

Construction Laborers Pension Trust / Turner Elkhorn Mining Co. / See NationsBank / Chevron U.S.A. Inc. / Concrete Pipe & Products Inc. / Union Pacific Railroad Co. / Eastern Enterprises / Utah Inc. / Texas N.A. / Tahoe-Sierra Preservation Council Inc. / Bankers Trust Co. / See DaimlerChrysler Corp. / /

Country

United States / /

Facility

Supreme Court / /

IndustryTerm

state law / health insurance / tax law / prior law / state tax law / retroactive law / /

Organization

Congress / Regional Planning Agency / federal government / UN Court / Supreme Court / Internal Revenue Service / Tahoe-Sierra Preservation Council / US Federal Reserve / Congressional Research Service / /

Person

Hudson / Robert Meltz Legislative Attorney Kenneth / Erika K. Lunder Legislative Attorney Robert / Kenneth R. Thomas / /

Position

President / Contacts Author / Attorney / /

ProvinceOrState

Texas / Montana / /

URL

www.crs.gov / /

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