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The Janus-Like Nature of Treasury Regulations: Recent Promulgations Illustrate How Regulators Can Simplify as Well as Complicate Administration of the Internal Revenue Code

Richard Kovach, 1877

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Copyright the Ohio Northern University Law Review where it was first published and is reproduced here with permission.

Suggested Citation

Richard Kovach, The Janus-Like Nature of Treasury Regulations: Recent Promulgations Illustrate How Regulators Can Simplify as Well as Complicate Administration of the Internal Revenue Code, 29 Ohio Northern University Law Review 89 (2002).