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" Congress — but the power to adopt regulations to carry into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with the statute, is a mere nullity. "
Reports of the Tax Court of the United States - 46. lappuse
autors: United States. Tax Court - 1991
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United States Reports: Cases Adjudged in the Supreme Court at ..., 431. sējums

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1976 - 1102 lapas
...statute and to prescribe rules and regulations to that end is ... [only] the power to adopt regulations to carry into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with the statute,...
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United States Reports: Cases Adjudged in the Supreme Court, 297. sējums

United States. Supreme Court - 1936 - 820 lapas
...make law — for no such power can be delegated by Congress — but the power to adopt regulations to carry into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with the statute,...
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United States Court of Appeals for Administration

United States. Congress. Senate. Committee on the Judiciary - 1938 - 252 lapas
...to make law— for no such power can be delegated by Congress — but the power to adopt regulations to carry into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with the statute,...
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Reports of the U.S. Board of Tax Appeals, 39. sējums

United States. Board of Tax Appeals - 1939 - 1380 lapas
...power to make law, for no such power can be delegated by Congress, but the power to adopt regulations to carry into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with the statute,...
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Hearings

United States. Congress. Senate. Committee on Military Affairs - 1946 - 808 lapas
...make law — for no such power can be delegated by Congress — but the power to adopt regulations to carry into effect the will of Congress as expressed by the statute. A regulation which does not do this but operates to create a rule out of harmony with the statute,...
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Hearings Before ... the Committee on Agriculture

United States. Congress. House. Committee on Agriculture - 1960 - 1036 lapas
...make la\v. Moreover, no such power could be lawfully delegated. Only the power to adopt regulations to carry into effect the will of Congress as expressed by the statute can properly be granted. A regulation which goes beyond this and is therefore out of harmony with the...
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Decisions of the United States Department of the Interior, 84. sējums

United States. Department of the Interior - 1977 - 1444 lapas
...and regulations to that end Is not the power to make law * * * but the power to adopt regulations and to carry into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with the statute,...
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Decisions of the Comptroller General of the United States

United States. General Accounting Office - 1962 - 1202 lapas
...make law — for no such power can be delegated by Congress — but the power to adopt regulations to carry Into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with the statute,...
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Tax Treatment of Beer Concentrate: Hearing Before the Committee ..., 36. sējums

United States. Congress. House. Committee on Ways and Means - 1963 - 144 lapas
...power to make law, for no such power can be delegated by Congress, but the power to adopt regulations to carry into effect the will of Congress as expressed by the statute, A regulation which does not do this, but operates to create a rule out of harmony with the statute,...
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Tax Treatment of Beer Concentrate: Hearing ... 88-1 ... November 5, 1963

United States. Congress. House. Ways and Means - 1963 - 136 lapas
...power to make law, for no such power can be delegated by Congress, but the power to adopt regulations to carry into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with the statute,...
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