Deference under the clear reflection of income requirement: sui generis.

Authors :: Seago, W. Eugene
Schnee, Edward J.
Source :: Houston Business & Tax Law Journal. Annual, 2005, Vol. 5, p160-203.
Publication Year :: 2005

Subjects :: Judicial review of administrative acts -- Laws, regulations and rules
Income tax -- Laws, regulations and rules
Tax accounting -- Laws, regulations and rules
Government regulation
Internal Revenue Code (I.R.C. 446)
Internal Revenue Code (I.R.C. 471)

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