Treasury regulations
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 305 U.S. 79 - Helvering v. Winmill · 1938Most cited · 883 citing opinions
long-continued
Treasury regulations and interpretations long continued without substantial change, applying to unamended or substantially reenacted statutes, are deemed to have received congressional approval and have the effect of law.
How often courts cite the case defining “Treasury regulations”
Court decisions citing the opinion that defined “Treasury regulations” — 883 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.