Document Type



Addendum to the Regulations Problem (with Erwin N. Griswold), 54 Harvard Law Review 1311 (1941)


For the past year, eminent tax lawyers have been batting back
and forth the problem of the binding effect of regulations issued
by the Treasury to interpret or supplement tax legislation.'
Most of the fun has come in mauling the so-called" reenactment"
rule, which is said to be in danger of coming to mean that when
Congress has reenacted a revenue act, the regulations under the
former act acquire the" force of law" as if Congress had specifically
written them into the statute. So extensive has been the
recent writing in this field that the latest and best, Professor Griswold's
Summary of the Regulations Problem, commences with an
apology for further comment. Under the circumstances, still another
word on the subject would seem superfluous. Nevertheless,
I do have an excuse to offer. The other writers on the subject have
been tax lawyers, who have written about the problem as primarily
one in tax administration; 4 there is still need to ask whether the
reenactment rule should be abolished in other fields of administration.

Date of Authorship for this Version



tax legislation, regulations, tax lawyers