Commentary

A2.116 The cardinal principles of construction applicable to the direct tax code

Administration and compliance

A2.116 The cardinal principles of construction applicable to the direct tax code

A2.116 The cardinal principles of construction applicable to the direct tax code

The proper construction of a taxing Act (or any statute), as opposed to the ordinary meaning of a word in the English language, is a question of law1. The question of what a word means in its context within the Act is one of legal interpretation, and therefore of law2. As with any other question of law, these questions are answered in accordance with the principles declared for that purpose by the common law. In the context of the direct tax code, there are certain

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