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Keywords: regulations
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Journal Articles
The ATA Journal of Legal Tax Research (2012) 10 (1): 1–15.
Published: 01 February 2012
...Edward J. Schnee; W. Eugene Seago ABSTRACT The authors provide the background to the issues decided by the Supreme Court in Mayo regarding the deference the courts should grant to Treasury regulations. The implications are broad, since the deference issue determines whether...