id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-294	McCormack, Shannon Weeks	Tax Abuse According to Whom?	2019	55	.pdf	application/pdf	23848	1447	55	To date, the courts reviewing retroactive tax regulations enacted to prevent abuse have declined to apply Chevron deference, relying on administrative law principles recently rejected by the Supreme Court in Mayo Foundation v. United States. Therefore, the ability of Treasury to respond to and prevent aggressive tax behavior through retroactive tax regulation may turn largely on which actor possesses primary authority to define tax abuse.	cache/ftr-294.pdf	txt/ftr-294.txt