Reflections on Home Concrete: Writing Tax Regulations and Interpreting Tax Statutes

13 Florida State University Business Review 77 (2014)

FSU College of Law, Public Law Research Paper No. 734

17 Pages Posted: 22 Feb 2015

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Date Written: 2014

Abstract

Positive statutory law -- principally the Internal Revenue Code -- is the most important source of tax rules. Despite its volume, however, the Code contains many gaps. Tax regulations promulgated by the Department of the Treasury are the principal vehicles for filling the most important gaps.

Suggested Citation

Johnson, Steve R., Reflections on Home Concrete: Writing Tax Regulations and Interpreting Tax Statutes (2014). 13 Florida State University Business Review 77 (2014), FSU College of Law, Public Law Research Paper No. 734, Available at SSRN: https://ssrn.com/abstract=2567021

Steve R. Johnson (Contact Author)

Florida State University - College of Law ( email )

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850-644-1777 (Phone)

HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html

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