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| Anti-Injunction Act (1867) ： ウィキペディア英語版 |
Tax Anti-Injunction Act
:''Not to be confused with the Anti-Injunction Act.''
The Tax Anti-Injunction Act, currently codified at , is a United States federal law originally enacted in 1867. The statute provides that with 14 specified exceptions, "no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed."
==History==
The Anti-Injunction Act was originally enacted as , § 10. The modern equivalent was enacted on August 16, 1954, as section 7421(a) of the Internal Revenue Code of 1954 (now the 1986 Code).〔Internal Revenue Code of 1954, sec. 7421(a), printed at (Aug. 16, 1954).〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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