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Louisiana State University Law Center

Journal

2018

United States. Internal Revenue Service

Articles 1 - 2 of 2

Full-Text Articles in Law

Granting Chevron Deference To Irs Revenue Rulings: The "Charitable" Thing To Do, Kristin E. Oglesby Mar 2018

Granting Chevron Deference To Irs Revenue Rulings: The "Charitable" Thing To Do, Kristin E. Oglesby

Louisiana Law Review

The article focuses on the applicability of the standards of deference provided by the Chevron U.S.A. v. Natural Resources Defense Council, Inc. court case to U.S. Internal Revenue Service revenue rulings, and includes problems arising out of United States v. Mead Corp. court case.


Attacking Tax Shelters: Galloping Toward A Better Step Transactiondoctrine, Jonathan D. Grossberg Mar 2018

Attacking Tax Shelters: Galloping Toward A Better Step Transactiondoctrine, Jonathan D. Grossberg

Louisiana Law Review

No abstract provided.