id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-415	Shepard, Ira B.; McMahon, Jr., Martin J.	Recent Developments in Federal Income Taxation: The Year 2002	2022	104	.pdf	application/pdf	59048	2699	54	The Treasury Department has published proposed amendments to regulations under §§ 441, 442, 706, and 1378 regarding the requirement to obtain the approval of the Commissioner to adopt, change, or retain an annual accounting period. (Chevron doctrine applies to tax regulations, whether legislative or interpretive). wholly owned by a foreign corporation cannot deduct interest accrued until the interest is actually paid even though the interest would have been exempt from taxes under §§ 881 and 1442 under the applicable treaty.	cache/ftr-415.pdf	txt/ftr-415.txt