Your institution may have access to this item. Find your institution then sign in to continue.
Title
Revenue Rulings Are Mere Litigating Positions and Not Entitled to Deference.
Abstract
Focuses on the reaction of the Tax Executives Institute to the rulings of the United States Internal Revenue Service. Importance of notice and comment in revenue rulings; Standard to be applied to Customs classification rulings; Discussion on an alternative standard to be applied.