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Retroactivity of Treasury Regulations: Paths to Finding Abuse of Discretion

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Title: Retroactivity of Treasury Regulations: Paths to Finding Abuse of Discretion
Author: Camp, Bryan T.
Abstract: Professor Camp, then a student, analyzes ways in which courts may find abuse of discretion under § 7805(b) of the Internal Revenue Code, which creates a presumption of retroactivity of any ruling by the IRS.
URI: http://hdl.handle.net/10601/441
Related Resources: Click to follow Hein Online link Click to follow Lexis link
Date: 1988

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