Retroactive Tax Legislation Undermines The Rule Of Law

By Douglas L. Lindholm, The Council on State Taxation | March 27, 2017, 12:12 PM EDT

One of the most important tax issues of the day is currently pending before the U.S. Supreme Court: When is retroactive tax legislation so patently unfair that it violates the due process clause of the U.S. Constitution?

Want to read this article? Try Law360 FREE for seven days