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Tax Lawyer, Vol. 61, No. 2 JUDICIAL DEFERENCE TO TAX REGULATIONS 481Judicial Deference to Tax Regulations: A Reconsideration in Light of National Cable, Swallows Holding, and Other DevelopmentsMarARk E. BergERG*TABLE OF CONTENTSI. Introduction. ............................................................................... 482II. Delegations of Regulation-Writing Authority and Certain Terminology Issues. ..................................................................... 485 A. Types of...

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