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What is Strict vs Liberal Statutory Construction about?

This document discusses the distinction between strict and liberal construction of statutes. Strict construction means interpreting each word of a statute literally, while liberal construction means interpreting a statute broadly to advance its purpose. Taxing and penal statutes are generally strictly construed, while beneficial legislation is liberally construed. Even for tax statutes, beneficial provisions should be liberally interpreted. The document also notes that tax laws must be strictly construed, w

Author

Sumisha P R

Language

EN