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