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- Title
Unpacking the Force of Law.
- Authors
Hickman, Kristin E.
- Abstract
The article discusses the application of the force of law theory to administrative agency actions in America as of March 2013, focusing on contemporary tax administration practices in the U.S., as well as the nation's Administrative Procedure Act and tax laws. The U.S. Supreme Court cases Chevron USA Inc. v. Natural Resources Defense Council Inc. and United States v. Home Concrete & Supply LLC are examined, along with American administrative laws and U.S. Internal Revenue Bulletin guidance.
- Subjects
UNITED States; AMERICAN law; ADMINISTRATIVE procedure; TAX administration &; procedure; UNITED States. Supreme Court; HOME Concrete &; Supply LLC; UNITED States tax laws; CHEVRON USA Inc. v. Natural Resources Defense Council Inc.; ACTIONS &; defenses (Law)
- Publication
Vanderbilt Law Review, 2013, Vol 66, Issue 2, p465
- ISSN
0042-2533
- Publication type
Article