Taxation, administrative law, administrative rules and regulations, Administrative Procedure Act, Treasury Regulation, judicial deference to IRS rulemaking, Chevron doctrine, Home Concrete, APA, Mayo Foundation
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Who’s Afraid of the APA?|
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Download | Tax Notes, Vol. 134, No. 7, p. 825, February 2012, U of Penn, Inst for Law & Econ Research Paper No. 12-09, U of Penn Law School, Public Law Research Paper No. 12-15 Accepted Paper Series
Shakow, David J.
University of Pennsylvania Law School
Posted:
24 Feb 12
87 (149,887)
Taxation, administrative law, administrative rules and regulations, judicial deference to IRS rulemaking, IRS legislative regulations, IRS interpretive regulations, IRS rulings, retroactive rules, good cause exception
Income Taxation, State Income Tax, Arthur Laffer, Causation of Relative Decline in Gross State Product, Causation, Statistical Correlation, State Economies, State GDP