Reflections on Home Concrete: Writing Tax Regulations and Interpreting Tax Statutes
13 Florida State University Business Review 77 (2014)
17 Pages Posted: 22 Feb 2015
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: 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
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