Jensen, Erik M.

The IRS can't use a notice to change statutory meaning in an anti - taxpayer way Feigh v. Commissioner /Erik M. Jensen .-- , 2019


Disponible también en formato electrónico.
Resumen.

Feigh v. Commissioner, decided in May 2019, has interesting things to say about whether the Internal Revenue Service can take away otherwise available tax benefi ts by issuing a notice and whether any deference should be accorded statutory interpretation contained in a notice.


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Journal of Taxation of Investments 0747-9115 v. 37, n. 1, Fall 2019, p. 75-83

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