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Taxation & Estate Planning

: TaxProf Blog

Grewal: Legislative Entrenchment Rules in the Tax Law

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Andy Grewal (Arizona State) has posted Legislative Entrenchment Rules in the Tax Law, 62 Admin. L. Rev. ___ (2010), on SSRN. Here is the abstract: Can one Congress tie the hands of a future Congress? At its heart, that?s the issue posed by legislative entrenchment rules. Generally, a statute creates...

Full post as published by TaxProf Blog on August 12, 2010 (boomark / email).

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