期刊名称：University of Michigan Journal of Law Reform Caveat
出版年度：2012
卷号：45
期号：1
页码：26-30
出版社：University of Michigan Law School
摘要：Tax law has just not been the same since January 2011. Did Congress pass earthshaking legislation affecting the Internal Revenue Code? Did the IRS dramatically change regulations? If only it were that exciting. Instead, eight jurists sitting at One First Street in our nation’s capital transformed tax law in a less bloody, but no less profound, way. The thought must have gone through many a tax mind – is tax exceptionalism dead?
关键词：United States Supreme Court; Tax exceptionalism; Mayo Foundation for Medical Education and Research v. United States; Chevron v. Natural Resources Defense Council; Chevron deference; Regulation; Department of Treasury; Internal Revenue Service; Federal agencies; Judicial review; Standards of review
