358. [Federal Income Tax]. Fundamentals of Federal Income Tax Law, Fourth Edition. LexisNexis, 2002. xxxiv, 652, Tables. Cloth. Fine, as new condition. Publisher’s Price $65. Special $45.
* Presents both major components of legislative process: First, a code being more of a process of change than a static document; and second, the important relationship between the Court and special interest groups. Statutory text, cases and administrative rules all provide supplementary comments, problems and questions. The supplementary material permits more detailed exploration of underlying issues and encourages exploration of the code’s underlying structure and policy. The author also uses tax law to teach statutory interpretation, and considers specific interpretive doctrines, such as legislative enactment and inaction, and expressio unius est expressio alterius. The final chapter deals with the making of tax laws, providing a window on the legislative process and on the point-counter-point of agency and legislative rules.

359. Internal Revenue Cumulative Bulletin. Washington: Government Printing Office. 1954-1 to 2000-1. Bound volumes. Very good condition. Publisher’s Price $4,959. Special $995.
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360. Newhouse, Wade J. Constitutional Uniformity and Equality in State Taxation. Buffalo: William S. Hein & Co., Inc., 1984. 2 vols. Cloth. New. $120.
* Second edition. Contents include: Scope and Organization, State By State Analysis of Effective Uniformity Limitations, Origin and Development of “Uniformity” Clauses, The “Uniformity” Limitations and Property Taxation, On Being Taxed by the Taxonomy of Taxes.

361. Tax Court Reports of the U.S. Washington: U.S. Government Printing Office. Original cloth. Vols. 1 to 117 (1942-2001). Very good condition. Reprint Price $4,320. Special $995.
* Standing order service available for future bound volumes as published. All individual volumes are also available. Most recent volumes published: Vol. 110 $30.00; Vol. 111 $21.00; Vol. 112 $24.00; Vol. 113 $35; Vol. 114 $49.00; Vol. 115 $49.00; Vol. 116 $44.00; Vol. 117 is the last published volume released June 2002 and is available at $33.

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