영문목차
Table of Cases=ix
Unit 1. The Path of Legislation=3
I. Introduction=3
II. Overview of Our Government=4
A. The Basic Structure of Congress=4
1. The Senate=4
2. The House of Representatives=4
B. Gatherings of Congress=5
C. Congressional Committees=5
1. The Tax-Writing Committees=6
III. The Circuitous Path of Legislation=7
A. The Starting Point=7
B. The House of Representatives=33
1. The Role of Congressional Committees=33
2. Bipartisan Gamesmanship=38
C. The Senate=38
D. The Conference Committee=39
IV. Participants in the Legislative Process=39
A. Governmental Participants=39
1. Joint Committee on Taxation=39
2. The Office of Legislative Counsel=40
3. The Office of Management and Budget=55
4. The Office of Tax Policy=55
5. Tax-Writing Committee Staffs=55
B. Non-Governmental Participants=55
V. A Historical Perspective on the Legislative Process : The Tax Reform Act of 1986=56
A. Treasury I and Treasury II as a Departure Point for Reform=56
B. The House of Representatives and TRA 1986=63
C. The Senate and TRA 1986=80
D. Conference Agreement and Enactment=90
E. Aftermath of TRA 1986=90
F. The Role of Rifle Shot Transition Rules in TRA 1986=90
Unit 2. Features of the Process=103
I. The Origination of Revenue Measures : The House of Representatives=104
Moore, et al. v. U.S. House of Reps., et al., United States Court of Appeals for the District of Columbia Circuit, 1984733 F.2d 946=105
Armstrong v. U.S., United States Court of Appeals for the Ninth Circuit, 1985759 F.2d 1378=109
II. The Inner Workings of the Legislative Process=111
A. Floor Rules, Filibuster, and Cloture=111
B. Meeting in Conference to Reconcile the House and Senate Versions of a Bill=111
C. The Hand Holding the Pen : Writing Statutory Language=112
III. Important Documents=118
A. Markup Documents=118
B. Revenue Estimates=119
1. The Byrd Rule=119
2. The Confidentiality of Revenue Estimations=120
IV. Expiring Provisions and Studies=125
A. Expiring Provisions=125
B. Studies=127
V. Discussion Drafts : Introduced Legislation Not for Enactment=128
VI. The Use and Misuse of Technical Corrections=134
VII. The Role of the Executive Branch=134
A. The President's Budget Proposals=135
B. Testimony of the Administration at Hearings=135
C. The Role of the Executive Branch in Markup Sessions=136
D. Statements of Administrative Policy (SAP) and the Threat of Veto=138
E. Veto Messages=138
F. The Line Item Veto=138
VIII. Idiosyncratic and Personal Influences on Legislation=140
A. Geography=140
B. Personal Tensions Among Staffers=142
C. Delivering a Comeuppance Through the Line Item Veto=143
IX. The Outside Influence of Lobbying, Special Interest Groups, and Public Comment=146
A. The Purpose of a Members' Day (and the Resulting "Markup from Hell")=146
B. Eliciting Public Comment=146
X. The Influence of Information Not Always Visible in the Code=148
A. Effective Dates=148
1. Normal Effective Date=148
2. Blended Effective Date=149
3. Frozen Effective Date=149
4. Retroactive Effective Date=150
5. Sunset Provisions and Nested Effective Dates=150
B. Transition Rules=151
C. Off-Code Provisions=152
XI. Foreign Influences : A Brief Consideration of Foreign Export Incentives=154
A. Domestic International Sales Corporations and Foreign Sales Corporations=154
B. The Repeal of the FSC Rules=155
C. The Aftermath of the FSC Repeal=157
XII. Judicial Influence Shaping the Development of Tax Law : The Influence of Non-Tax Judges=158
A. Murphy I=158
Murphy v. Internal Revenue Service, United States Court of Appeals for the District of Columbia Circuit, 2006460 F.3d 79=158
B. Murphy II=164
Murphy v. Internal Revenue Service, United States Court of Appeals for the District of Columbia Circuit, 2007493 F.3d 170=164
C. Proctor & Gamble Co. v. Commissioner=168
Proctor & Gamble Co. v. Commissioner, United States Court of Appeals for the Sixth Circuit, 1992961 F.2d 1255=168
D. Arrowsmith v. Commissioner=172
Unit 3. Regulations and Other Administrative Guidance=175
I. Institutions=175
A. Overview of the U.S. Department of the Treasury=176
B. The Internal Revenue Service and the Office of Tax Policy=176
C. Delegation Order=176
II. Drafting a Treasury Regulation=178
A. The Process of Drafting a Treasury Regulation=178
B. Priority Guidance Plan=181
C. Public Comment=183
III. The Validity of Regulatory Authority=184
A. Testing the Limits : "Check-the-Box" Regulations=184
Littriello v. United States, United States Court of Appeals for the Sixth Circuit, 2007484 F.3d 372=185
IV. Types of Regulations=189
A. Interpretative Regulations=189
Swallows Holding, Ltd. v. Commissioner, United States Court of Appeals for the Third Circuit, 2008515 F.3d 162=189
B. Legislative Regulations=194
V. The Revenue Effect of Regulations=196
VI. Types of Administrative Tax Guidance=197
A. General Counsel's Memorandum=197
B. Revenue Ruling=197
C. Revenue Procedure=200
D. An Announcement=200
E. Chief Counsel's Advice=200
F. Field Service Advice Memorandum=207
G. Private Letter Ruling=207
H. TAM : Technical Advice Memorandum=207
I. AOD : Action on Decision=219
J. Notices=222
Unit 4. International Tax Treaties=225
I. Introduction=226
II. The Basic Operation of a Tax Treaty=226
III. Negotiation of a Tax Treaty=227
A. Authority to Negotiate Treaties=227
B. Criteria for Negotiation=227
C. The Process of Tax Treaty Negotiation=229
D. The Basis for Negotiation=230
E. The Preference for Bilateral Treaties=231
IV. The Role of Congress=232
A. The Relationship of Tax Legislation to Tax Treaties=232
B. Senate Participation in the Treaty Process=233
V. The Saving Clause=244
VI. The Limitation-on-Benefits Clause=247
VII. Non-Negotiable Issues=248
A. Tax Sparing Credits=248
B. Income from Leased Shipping Containers=249
VIII. Treaty Overrides=251
A. Generally=251
B. Authority for Treaty Overrides=251
Cook v. United States, Supreme Court of the United States, 1933288 U.S. 102=251
C. The Perspective of the Global Community=256
D. Types of Overrides=256
1. Delayed Override : FIRPTA (1980)=256
2. Contingent Override : Internal Revenue Code §163(j)=257
3. Temporary Override : Expatriation Committee Report=258
4. Legislative Underride : The Branch Profits Tax=258
Unit 5. Scene of Changes=261
I. The Historic and Modern Role of the Congressional Budget Office=261
II. Staffing of the House Ways and Means Committee and the Senate Finance Committee=262
III. Rifle Shots and Transition Rules=263
IV. The Differing Approach of the House and the Senate to Markup Documents=263
V. Politicization of the Joint Committee on Taxation=264
VI. Partisanship on the Senate Floor=265
VII. The Shifting of Power from Committees to Chamber Leadership=266
VIII. Views of Value-Added Taxation=266
Index=269