Thought-provokinganalysis and opinion on federal tax issues

Legislative History Versus Regulation Preambles

September 21, 2020

by Monte A. Jackel

The attached is a short write up I have done relating to conflicting or potentially conflicting legislative history and regulation preambles. https://secureservercdn.net/198.71.233.96/wk8.36e.myftpupload.com/wp-content/uploads/2020/09/Of-Legislative-History-and-Regulation-Preambles.docx. I thought this would be of interest.