Вход на сайт

Просмотр новости

Найдите то, что Вас интересует

Report of the Task Force on Judicial Deference, Aba Section of Taxation

Дата публикации: 08-10-2026 00:00:00

As a result of the Supreme Court's decision in United States v. Mead Corporation, 533 U.S. 218 (2001), which emphasized "the great variety of ways in which the laws invest the Government's administrative arms with discretion, and with procedures for exercising it, in giving meaning to Acts of Congress," id. at 235-36, there is a need for an agency-by-agency consideration of the extent to which courts should give deference to administrative pronouncements under the mandate of Chevron v. Natural Resources Defense Council, 467 U.S. 837 (1984). Moreover, there is a particular need to develop a clear set of deference concepts for interpretations of the tax law because of, inter alia: (1) the power and pervasiveness of the IRS, (2) the large number and variety of administrative pronouncements issued by the IRS, and, (3) the Supreme Court's continuing reliance in its tax cases on the traditional test of National Muffler Association v. United States, 440 U.S. 472 (1978), rather than...

Схожие новости

#Наименование новостиТональностьИнформативностьДата публикации
1The Interpretive Voice07.8807-10-2026
2The Impact of Agency Procedures and Judicial Review on Tax Reform05.707-10-2026
3Administrative Acquiescence: An Analysis of Nonadverse Litigation Involving Administrative Agencies04.901-09-2026
4Tax Shelters, Tax Law, and Morality: Codifying Judicial Doctrines05.3307-10-2026
5King v. Burwell and Tax Court Review of Regulations04.4908-10-2026
6Post-Disaster Tax Legislation: A Series of Unfortunate Events07.708-10-2026
7Reforming the Charitable Contribution Substantiation Rules05.307-10-2026
8Abundance and the Supreme Court01011-09-2026
9Americans for Prosperity and the Future of Schedule B07.0708-10-2026
10Justices Turn Away Case Over NLRB Remedies And Review06.205-10-2026

Классификация: . Схожих патентов: 0. Схожих новостей: 10. Тональность: 0. Информативность: 10.44. Источник: www.escholarship.org.