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- Title
ARE THE PRINCIPLES OF REV. PROC. 64-22 BEING FOLLOWED TODAY?
- Authors
Cohen, N. Jerold
- Abstract
The article discusses some of the principles involved in administering the Internal Revenue Service (IRS) laid out in Revenue Procedure 64-22 by then Commissioner Mortimer M. Caplin in the U.S. It notes that the Revenue Procedure summed up how the IRS should operate, putting emphasis on service. It mentions that under the Procedure, the IRS should determine the reasonable meaning of Code provisions and implement them.
- Subjects
UNITED States; UNITED States tax laws; TAX administration &; procedure; GOVERNMENT revenue procedures; UNITED States. Internal Revenue Service; CAPLIN, Mortimer, 1916-2019
- Publication
Virginia Tax Review, 2009, Vol 29, Issue 2, p221
- ISSN
0735-9004
- Publication type
Article