Swallows Holding : Chevron's Growing Traction in Tax Litigation

The proper role of Chevron in tax has long been debated. Chevron U.S.A., Inc. v. Natural Resources Defense Council, Inc., 467 U.S. 837 (1984). By now, it has become generally accepted that Chevron provides the analytical framework for evaluating to specific-authority tax regulations. It is taking longer to secure acceptance that Chevron usually also applies to challenges to general-authority tax regulations. Fortunately we are nearing that point

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Year of publication:	2011
Authors:	Johnson, Steve R.
Publisher:	[2011]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (3 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: ABA Section of Taxation Newsquarterly, Vol. 27, p. 1, 2008 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October, 20 2011 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013119384