We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Rejecting Tax Exceptionalism: Bringing Temporary Treasury Regulations Back in Line with the APA.
- Authors
Wood, Eleanor D.
- Abstract
The article examines the need for the U.S. Internal Revenue Service (IRS) to revive Treasury Department's temporary regulations that are in violation of the Administrative Procedure Act (APA). Topics discussed include Treasury regulations regarding tax exceptionalism; the U.S. Treasury's broad general rulemaking power; the IRS's ability to treat temporary Treasury regulations; enactment of the Tax Reform Act of 1986, and ruling of the Supreme Court in Mayo, Ireland to reject tax exceptionalism.
- Subjects
MAYO (Ireland : County); UNITED States; INTERNAL revenue law; ADMINISTRATIVE procedure; PUBLIC finance laws; UNITED States. Dept. of the Treasury; TAX Reform Act of 1986 (U.S.); UNITED States. Internal Revenue Service
- Publication
Minnesota Law Review, 2015, Vol 100, Issue 2, p839
- ISSN
0026-5535
- Publication type
Article