Andy Grewal

University of Iowa - College of Law

Professor of Law

Melrose and Byington

Iowa City, IA 52242

United States

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 6,042

SSRN RANKINGS

Top 6,042

in Total Papers Downloads

5,917

CITATIONS

1

Scholarly Papers (19)

1.

Substance Over Form? Phantom Regulations and the Internal Revenue Code

Houston Business and Tax Law Journal, Vol. 7, 2006
Number of pages: 51 Posted: 13 Jun 2006
Andy Grewal
University of Iowa - College of Law
Downloads 383 (55,866)
Citation 1

Abstract:

Tax, taxation, IRC, APA, regulations, Secretary, 553, 706(1), phantom, self-executing

2.

Mixing Management Fee Waivers with Mayo

16 Fla. Tax. Rev. 1, U Iowa Legal Studies Research Paper No. 13-37
Number of pages: 53 Posted: 01 Oct 2013 Last Revised: 16 Jul 2015
Andy Grewal
University of Iowa - College of Law
Downloads 366 (55,699)

Abstract:

private equity, 707, Mayo, fee waivers, profits interests, phantom regulations, guaranteed payments, Pratt, Bain

3.

Economic Substance and the Supreme Court

Tax Notes, Vol. 116, No. 11, 2007
Number of pages: 28 Posted: 12 Sep 2007 Last Revised: 26 Jan 2015
Andy Grewal
University of Iowa - College of Law
Downloads 347 (63,649)

Abstract:

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

4.

It's Time for the Supreme Court to Review the Economic Substance Doctrine

U Iowa Legal Studies Research Paper 14-11
Number of pages: 35 Posted: 18 Mar 2014 Last Revised: 08 Jun 2014
Andy Grewal
University of Iowa - College of Law
Downloads 254 (89,942)

Abstract:

Wells Fargo, WFC Holdings, economic substance, statutory interpretation, Supreme Court, amicus briefs

5.

Legislative Entrenchment Rules in the Tax Law

Administrative Law Review, Vol. 62, No. 4, Fall 2010
Number of pages: 53 Posted: 27 Jul 2010 Last Revised: 18 Jan 2011
Andy Grewal
University of Iowa - College of Law
Downloads 240 (101,639)

Abstract:

legislation, entrenchment, clear statements, statutory interpretation, tax, capital one, APA, temporary regulations, 553

6.

Will the Economic Substance Doctrine Get Lost in the Woods? (Amicus Brief)

U Iowa Legal Studies Research Paper No. 13-25
Number of pages: 38 Posted: 02 Jul 2013 Last Revised: 18 Aug 2014
Andy Grewal
University of Iowa - College of Law
Downloads 162 (145,875)

Abstract:

economic substance, supreme court, statutory interpretation

7.

Lurking Challenges to the ACA Tax Credit Regulations

Bloomberg BNA Tax Insights (2015), U Iowa Legal Studies Research Paper No.15-20
Number of pages: 6 Posted: 25 Apr 2015 Last Revised: 03 Oct 2015
Andy Grewal
University of Iowa - College of Law
Downloads 153 (116,171)

Abstract:

8.

The Un-Precedented Tax Court

101 Iowa L. Rev. 2065 (2016), U Iowa Legal Studies Research Paper No. 15-09
Number of pages: 40 Posted: 30 Mar 2015 Last Revised: 14 Sep 2016
Andy Grewal
University of Iowa - College of Law
Downloads 151 (84,547)

Abstract:

9.

How King v. Burwell Creates Tax Problems for Consumers and What The Treasury Can Do About It

32 Yale Journal on Regulation Online 2015, U Iowa Legal Studies Research Paper No. 14-30
Number of pages: 6 Posted: 20 Nov 2014 Last Revised: 06 May 2015
Andy Grewal
University of Iowa - College of Law
Downloads 134 (156,282)

Abstract:

ACA, Obamacare, tax credits

10.

The Congressional Revenue Service

2014 U. Ill. L. Rev. 689 (2014), U Iowa Legal Studies Research Paper No. 12-23
Number of pages: 48 Posted: 25 Sep 2012 Last Revised: 26 Aug 2014
Andy Grewal
University of Iowa - College of Law
Downloads 133 (164,374)

Abstract:

tax, constitutional law, separation of powers, Chada, JCT, joint committee on taxation, refund, 6405(a), Bowhser

11.

Taking Administrative Law to Tax

63 Duke L.J. 1625 (2014), U Iowa Legal Studies Research Paper No. 14-13
Number of pages: 10 Posted: 15 Apr 2014 Last Revised: 28 May 2014
Andy Grewal
University of Iowa - College of Law
Downloads 107 (181,306)

Abstract:

12.

King v. Burwell: Where Were the Tax Professors?

Pepp. L. Rev. 48 (2015), U Iowa Legal Studies Research Paper No. 16-08
Number of pages: 9 Posted: 10 Sep 2015 Last Revised: 28 Mar 2016
Andy Grewal
University of Iowa - College of Law
Downloads 99 (171,036)

Abstract:

13.

Petaluma and the Limits of Treasury's Authority

Tax Notes, Vol. 144, No. 479, 2014, U Iowa Legal Studies Research Paper No. 14-22
Number of pages: 9 Posted: 28 Jul 2014 Last Revised: 26 Sep 2014
Andy Grewal
University of Iowa - College of Law
Downloads 76 (247,706)

Abstract:

APA, tax, Mayo

14.

Petaluma Takes a Bizarre Turn

Bloomberg BNA Tax Insights (July 2015), U Iowa Legal Studies Research Paper No. 15-15
Number of pages: 6 Posted: 17 Jul 2015 Last Revised: 01 Oct 2015
Andy Grewal
University of Iowa - College of Law
Downloads 62 (269,296)

Abstract:

TEFRA

15.

The Missed Jurisdictional Argument in 'U.S. v. Woods'

Bloomberg BNA Tax Insights, December 2013 , U Iowa Legal Studies Research Paper No. 14-02
Number of pages: 5 Posted: 19 Dec 2013 Last Revised: 28 Jan 2014
Andy Grewal
University of Iowa - College of Law
Downloads 62 (273,462)

Abstract:

16.

Selective Waiver and the Tax Practitioner Privilege

Tax Notes, Vol. 112, No. 13, September 25, 2006
Number of pages: 17 Posted: 22 Sep 2006 Last Revised: 07 Oct 2010
Andy Grewal
University of Iowa - College of Law
Downloads 57 (291,512)

Abstract:

17.

The Foreign Emoluments Clause and the Chief Executive

Minnesota Law Review, Vol. 102, December 2017, U Iowa Legal Studies Research Paper No. 2017-15
Number of pages: 60 Posted: 20 Jan 2017 Last Revised: 18 Aug 2017
Andy Grewal
University of Iowa - College of Law
Downloads 0 (5,745)

Abstract:

emoluments

18.

Reflections on Seminole Rock: The Past, Present, and Future of Deference to Agency Regulatory Interpretations

Yale Journal of Regulation, Notice & Comment Blog, Washington University in St. Louis Legal Studies Research Paper No. 2847668, Minnesota Legal Studies Research Paper No. 16-41, Virginia Public Law and Legal Theory Research Paper No. 2017-38
Number of pages: 77 Posted: 07 Oct 2016 Last Revised: 10 Aug 2017
Brigham Young University - J. Reuben Clark Law School, University of Washington - School of Law, University of Utah - S.J. Quinney College of Law, University of Virginia School of Law, George Washington University Law School, Independent, Competitive Enterprise Institute, Ohio State University (OSU) - Michael E. Moritz College of Law, Vanderbilt University - Law School, University of Iowa - College of Law, Florida State University - College of Law, University of North Carolina (UNC) at Chapel Hill - School of Law, Case Western Reserve University School of Law, New York University School of Law, Munger, Tolles & Olson, LLP, Harvard Law School, Harvard Law School, Washington University in St. Louis - School of Law, Barry University - Dwayne O. Andreas School of Law, University of California, Berkeley, School of Law, Students, Utah Supreme Court, Columbia University - Law School, Lewis & Clark Law School, University of Minnesota - Twin Cities - School of Law, Notre Dame Law School, The Hoover Institution on War, Revolution, and Peace and Yale University, Law School
Downloads 0 (45,944)

Abstract:

Administrative Agencies, Seminole Rock, Auer, What Is New in Administrative Law, Deference, Chevron

19.

Why Lenity Has No Place in the Income Tax Laws

81 Mo. L. Rev. 1045 (2017)
Number of pages: 12 Posted: 20 Jul 2016 Last Revised: 24 Feb 2017
Andy Grewal
University of Iowa - College of Law
Downloads 0 (156,282)

Abstract: