Treasury regulation
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 298 U.S. 441 - Koshland v. Helvering · 1936Most cited · 536 citing opinions
Where the act uses ambiguous terms, or is of doubtful construction, a clarifying regulation or one indicating the method of its application to specific cases not only is permissible but is to be given great weight by the courts. But where, as in this case, the provisions of the act are unambiguous, and its directions specific, there is no power to amend it by regulation.