Melrose and Byington
Iowa City, IA 52242
United States
University of Iowa - College of Law
SSRN RANKINGS
in Total Papers Downloads
emoluments
Administrative Agencies, Seminole Rock, Auer, What Is New in Administrative Law, Deference, Chevron
Tax, taxation, IRC, APA, regulations, Secretary, 553, 706(1), phantom, self-executing
intentionalism, supreme court, economic substance doctrine, tax shelters, tax, statutory interpretation, purposivism, textualism, Coltec, Gregory, Knetsch, economic substance, sham transaction doctrine, substance over form doctrine, business purpose doctrine, LILO, Son of Boss
private equity, 707, Mayo, fee waivers, profits interests, phantom regulations, guaranteed payments, Pratt, Bain
economic substance, 7701(o), tax shelters
taxation, wealth, billionaires, sixteenth, realization, income
Wells Fargo, WFC Holdings, economic substance, statutory interpretation, Supreme Court, amicus briefs
legislation, entrenchment, clear statements, statutory interpretation, tax, capital one, APA, temporary regulations, 553
economic substance, supreme court, statutory interpretation
tax, constitutional law, separation of powers, Chada, JCT, joint committee on taxation, refund, 6405(a), Bowhser
ACA, Obamacare, tax credits
Tax, 265, CARES Act, PPP
APA, tax, Mayo
TEFRA
Administrative Law, Administrative Guidance, Communication, Deference, Regulations, Notice-and-Comment, Rulemaking, Examples
