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Sprinkle-Treated Asphaltic Concrete Surface Course, Donald C. Newberry Jr. Apr 1981

Sprinkle-Treated Asphaltic Concrete Surface Course, Donald C. Newberry Jr.

Kentucky Transportation Center Research Report

This report gives details of construction and some skid resistance data from experimental sprinkle-treatment placed in Nelson County, Kentucky, north of Bardstown, US 31-E. The various types of aggregate, application rates, and precoating processes are reported.


Dubious Interpretative Rules For Construing Federal Taxing Statutes, Richard A. Westin Feb 1981

Dubious Interpretative Rules For Construing Federal Taxing Statutes, Richard A. Westin

Law Faculty Scholarly Articles

Knowing even a substantial portion of the Internal Revenue Code of 1954 is a major achievement. Divining how the courts might react to a complex tax transaction is also terribly difficult, but for this ability lawyers are often well-rewarded on earth. The tools of this esoteric trade include a mass of interpretative rules of a most uncertain nature, as sophisticated tax advisors are well aware. This article discusses the application and limits of a litany of the interpretative rules. The rules are frequently applicable outside the tax field, but the following study is confined to their application to tax decisions. …