Granting Chevron Deference to IRS Revenue Rulings: The "Charitable" Thing to Do

Authors

Kristin E. Oglesby

Keywords

United States. Internal Revenue Service, Chevron USA Inc. v. Natural Resources Defense Council Inc. (Supreme Court case), United States v. Mead Corp. (Supreme Court case)

Abstract

The article focuses on the applicability of the standards of deference provided by the Chevron U.S.A. v. Natural Resources Defense Council, Inc. court case to U.S. Internal Revenue Service revenue rulings, and includes problems arising out of United States v. Mead Corp. court case.

Repository Citation

Kristin E. Oglesby, Granting Chevron Deference to IRS Revenue Rulings: The "Charitable" Thing to Do, 78 La. L. Rev. (2018)
Available at: https://digitalcommons.law.lsu.edu/lalrev/vol78/iss2/11