000 01239nab a2200277 c 4500
999 _c141466
_d141466
003 ES-MaIEF
005 20221003184344.0
007 ta
008 191128t2019 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _aJensen, Erik M.
_948792
245 4 _aThe IRS can't use a notice to change statutory meaning in an anti - taxpayer way
_bFeigh v. Commissioner
_cErik M. Jensen
260 _c2019
500 _aDisponible también en formato electrónico.
500 _aResumen.
520 _aFeigh 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.
650 4 _944146
_aFAMILIA
650 4 _aIMPUESTOS
_946896
650 4 _aGASTOS FISCALES
_947647
650 _aESTADOS UNIDOS
_942888
650 _aJURISPRUDENCIA
_947570
773 0 _9161285
_oOP 235/2019/1
_tJournal of Taxation of Investments
_w(IEF)51921
_x 0747-9115
_g v. 37, n. 1, Fall 2019, p. 75-83
856 _uhttps://www.civicresearchinstitute.com/online/PDF/%20JTI-3701-06-Feigh.pdf
942 _cART