id	keyword
ftr-294	tax
ftr-294	section
ftr-294	abuse
ftr-294	treasury
ftr-294	regulation
ftr-294	tax abuse
ftr-294	chevron
ftr-294	court
ftr-294	states
ftr-294	united
ftr-294	congress
ftr-294	section 7805(b)(3
ftr-294	interpretation
ftr-294	agency
ftr-294	deference
ftr-294	law
ftr-294	u.s
ftr-294	v. united
ftr-294	taxpayer
ftr-294	step
ftr-294	regulation section
ftr-294	united states
ftr-294	authority