Section 346 of the Internal Revenue Code: A Legislative Enigma
نویسندگان
چکیده
منابع مشابه
The Rule of Law as a Law of Standards: Interpreting the Internal Revenue Code
In a recent essay on what he identifies as “customary deviations” from the dictates of the Internal Revenue Code, Professor Larry Zelenak asserts that the Internal Revenue Service has regularly created administrative deviations from the Code that produce taxpayer-favorable results that cannot be challenged in the courts because taxpayers lack standing to bring such challenges. He worries that “...
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ژورنال
عنوان ژورنال: University of Pennsylvania Law Review
سال: 1961
ISSN: 0041-9907
DOI: 10.2307/3310669