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Keywords: treasury regulations
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Journal Articles
Journal of the American Taxation Association 1–23.
Published: 27 December 2024
...Amanda R. Marino; Luke Watson ABSTRACT We examine the firm value effects of Treasury Regulations, a powerful source of tax law that prior research has largely overlooked. The hasty enactment of the Tax Cuts and Jobs Act (TCJA) left interpretive gaps for Treasury to fill. We employ Treasury...