Legal Authority of the Department of the Treasury to Issue Regulations Indexing Capital Gains for Inflation

Date of Issuance: 
Tuesday, September 1, 1992
Headnotes: 

The Department of the Treasury does not have legal authority to index capital gains for inflation by means of regulation.

Attachment: 
PDF icon op-olc-v016-p0136_0.pdf
Updated July 9, 2014