Administrative Law Links (4/27/19)

This page will collect some administrative law links that I have found useful in working on the intersection of the tax law and administrative law.  These include the Administrative procedure Act and deference (including Chevron deference).  I offer these in chronological order because the history before and after enactment of the APA in 1946 is important.

  • Final Report of the Attorney General’s Committee on Administrative Procedure (1941), here.
  • Administrative Procedure Act 1946 (APA).  The APA as originally enacted is, here (pdf) and here (html).  The APA was originally enacted as the Administrative Procedure Act of 1946, Pub. L. No. 404, 60 Stat. 237.  The APA is codified in 5 U.S.C. § 551, et seq.  As codified, the APA is here (although this is an up to date compilation that reflects changes after the original enactment.   I provide below the most relevant sections of the APA/
  • Attorney General’s Manual on the Administrative Procedure Act (1947), here (pdf) and here (html).
Tax Code Sections Illustrating Legislative and Interpretive Regulations:


  • Section 1502, here,   Section 1502 authorizing legislative regulations permitting the IRS to set the law for corporate consolidated return reporting.  Links to the 1502 regulations from 1.1502-0 to 1.1502-100 are here.
  • Section 7805, here.  (This is what is often referred to as the "general authority" for the Treasury  to "prescribe all needful rules and regulations for the enforcement of this title."
Selected Sections of the APA:

5 U.S. Code SUBCHAPTER I—GENERAL PROVISIONS

5 U.S. Code SUBCHAPTER II— ADMINISTRATIVE PROCEDURE



5 U.S. Code CHAPTER 7—JUDICIAL REVIEW







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