Intermountain and the Importance of Administrative Law in Tax Law
16 Pages Posted: 29 Sep 2011
Abstract
On September 29, 2009, Treasury issued regulations retroactively extending the six-year limitations period for income tax deficiencies resulting from basis overstatements. In its May 6 Intermountain decision, the Tax Court unanimously invalidated those regulations, but on divided rationales. The government has appealed.
Suggested Citation: Suggested Citation
Johnson, Steve R., Intermountain and the Importance of Administrative Law in Tax Law. Tax Notes, Vol. 128, p. 837, 2010, FSU College of Law, Public Law Research Paper, Available at SSRN: https://ssrn.com/abstract=1934354
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