The IRS can't use a notice to change statutory meaning in an anti - taxpayer way Feigh v. Commissioner Erik M. Jensen
By: Jensen, Erik M
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Material type: 
ArticlePublisher: 2019Subject(s): FAMILIA | IMPUESTOS | GASTOS FISCALES | ESTADOS UNIDOS | JURISPRUDENCIAOnline resources: Click here to access online
In:
Journal of Taxation of Investments v. 37, n. 1, Fall 2019, p. 75-83Summary: 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.
| Item type | Current location | Home library | Call number | URL | Status | Date due | Barcode |
|---|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2019/1-6 (Browse shelf) | https://www.civicresearchinstitute.com/online/PDF/%20JTI-3701-06-Feigh.pdf | Available | OP 235/2019/1-6 |
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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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