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...
| # | Наименование новости | Тональность | Информативность | Дата публикации |
|---|---|---|---|---|
| 1 | The Interpretive Voice | 0 | 7.88 | 07-10-2026 |
| 2 | The Impact of Agency Procedures and Judicial Review on Tax Reform | 0 | 5.7 | 07-10-2026 |
| 3 | Administrative Acquiescence: An Analysis of Nonadverse Litigation Involving Administrative Agencies | 0 | 4.9 | 01-09-2026 |
| 4 | Tax Shelters, Tax Law, and Morality: Codifying Judicial Doctrines | 0 | 5.33 | 07-10-2026 |
| 5 | King v. Burwell and Tax Court Review of Regulations | 0 | 4.49 | 08-10-2026 |
| 6 | Post-Disaster Tax Legislation: A Series of Unfortunate Events | 0 | 7.7 | 08-10-2026 |
| 7 | Reforming the Charitable Contribution Substantiation Rules | 0 | 5.3 | 07-10-2026 |
| 8 | Abundance and the Supreme Court | 0 | 10 | 11-09-2026 |
| 9 | Americans for Prosperity and the Future of Schedule B | 0 | 7.07 | 08-10-2026 |
| 10 | Justices Turn Away Case Over NLRB Remedies And Review | 0 | 6.2 | 05-10-2026 |