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A Journal of the Yale Law School

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Latest Post on Notice & Comment

Rodriguez, Stiglitz & Weingast on Presidential Signing Statements and Separation of Powers (AdLaw Bridge Series), by Chris Walker
Chris Walker - Monday, July 27, 2015

In my survey of federal agency rule drafters, I decided to ask a question about the role of presidential signing statements in agency statutory interpretation. In particular, I included a list of nine types of legislative history and asked: “For each of the following, please tell us if the type of legislative history is a (VR) very reliable source, a (SR) somewhat reliable source, or not a (NR) reliable source for agencies (and courts) to use in resolving questions about statutory ambiguities or statutory implementation.”   Read more...

The IRS Beats Private Equity Firms At Their Own Game, by Andy Grewal
JREG Notice and Comment - Thursday, July 23, 2015

Earlier this week, the IRS issued regulations related to private equity “fee waiver” transactions, which are designed to convert high-taxed ordinary income into low-taxed capital gain. At first, I was pleasantly surprised by the IRS’s method of rulemaking here. Usually, when it issues regulations, the IRS announces that the APA does not apply, and it issues immediately effective regulations. But here, the IRS issued regulations in proposed form. Finally, the agency was allowing the public a meaningful opportunity to participate in the rulemaking process.   Read more...

Justice Thomas’s Opinions on Administrative Law This Term, by Andy Hessick
JREG Notice and Comment - Thursday, July 23, 2015

In recent terms, several justices have expressed concern about the breadth of powers held by administrative agencies. Those views have been expressed in concurrences and dissents. Agencies accordingly have not seen substantial changes to their authority---though one notable exception is King v. Burwell, which resulted in the Court strengthening Chevron step zero by saying that agencies presumptively do not have interpretive authority over statutes presenting policy issues of serious economic and political significance.   Read more...

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