Anti-Injunction Act : A Brief Legislative and Judicial History of Section 7421 of the Internal Revenue Code of 1986.

Looks at the legislative history and Supreme Court interpretations of Section 7421 of the Internal Revenue Code of 1986 (the Anti-Injunction Act of 1867) which prohibits the issuance of court injunctions against the assessment and collection of taxes by the Internal Revenue Service.

Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1987.
Series:	U.S. Congressional Research.
Subjects:	Judge-made law. Actions and defenses. Legislative histories. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Looks at the legislative history and Supreme Court interpretations of Section 7421 of the Internal Revenue Code of 1986 (the Anti-Injunction Act of 1867) which prohibits the issuance of court injunctions against the assessment and collection of taxes by the Internal Revenue Service.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.