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Keywords: Chevron
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Journal Articles
The ATA Journal of Legal Tax Research (2012) 10 (1): 1–15.
Published: 01 February 2012
... the administration or the judiciary's opinion should prevail. The paper then discusses the impact of Mayo on the Chevron deference, and how the two-step approach should be applied to regulations and other Treasury pronouncements. Finally, the paper will address the role of legislative history...