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1. Can the IRS overrule the Supreme Court?

Author

Eaton, Alison H.

Subjects
Church of Scientology -- Taxation, Tax exemption -- Laws, regulations and rules, Churches -- Taxation, Judicial power -- Analysis, Hernandez v. Commissioner (490 U.S. 680 (1989)), Powell v. United States (945 F.2d 374 (11th Cir. 1991)), United States. Internal Revenue Service -- Powers and duties, Internal Revenue Code (I.R.C. 501), Internal Revenue Code (I.R.C. 170)
Published
1996

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