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Beyond the IRS Restructuring and Reform Act of 1998: Perceived Abuses of the Treasury Department's Rulemaking Authority

The authority of the Treasury Department to promulgate regulations is circumscribed by nontax legislation. When issuing tax regulations, the Treasury and, by delegation, the Internal Revenue Service must comply with the requirements of the Administrative Procedure Act of 1946...

Naftali Z. Dembitzer

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