Tag Archives: K-Mart v. Cartier

More on Regulatory Severability

by Andy Grewal — Sunday, Nov. 29, 2015

In my prior post, I mused on the potential severability analysis for tax regulations that a court declared invalid. I noted that courts do not perform severability analysis when (for example) invalidating subsection (d) of a particular tax regulation and instead set aside only the particular regulatory language relevant to the taxpayer’s tax liability. My […]