Unlike interpretative regulations, legislative regulations are not controlling on a court.Thus, the courts will not hesitate to substitute their own judgment for that of the Treasury Department.

Question

Quizplus · Accepted Answer

Legislative regulations are given deference by the courts, and while they are not necessarily controlling, the courts will generally uphold them unless they are arbitrary, capricious, or outside the agency's authority. The courts will still defer to the agency's expertise and interpretation of the relevant statute.

Unlike Interpretative Regulations, Legislative Regulations Are Not Controlling on a Court.Thus