| United States. Congress. Senate. Committee on the Judiciary - 1938 - 252 pages
...Commissioner, 297 US 129, 134, with respect to the attempt to apply a regulation retrospectively, that: "The power of an administrative officer or board 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... | |
| United States. Board of Tax Appeals - 1939 - 1380 pages
...Manhattan General Equipment Co. v. Commissioner, 297 US 129, in which the Court stated as follows : The power of an administrative officer or board 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... | |
| United States. Congress. Senate. Committee on Military Affairs - 1946 - 808 pages
...in Manhattan- General Equipment Co. v. Commissioner of Internal Revenue (297 US 129, 134 (193(5) ) : "The power of an administrative officer or board 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... | |
| United States. Congress. House. Committee on Ways and Means - 1953 - 1482 pages
...fail, for as has been stated, the power of the Treasury Department to prescribe regulations "* * * is not the power to make law, for no such power can be delegated by Congress * * *." (Vom Bauer, Federal Administrative Law, sec. 400, and cases cited.) PROPOSITION HI THE PROPOSED... | |
| United States. Congress. House. Committee on Agriculture - 1960 - 1036 pages
...workers, or other users of these offices. It is elemental that the power of an administrative officer to administer a Federal statute and to prescribe rules...and regulations to that end is not the power to make la\v. Moreover, no such power could be lawfully delegated. Only the power to adopt regulations to carry... | |
| United States. General Accounting Office - 1962 - 1202 pages
...of Manhattan General Equipment Co. v. Commissioner of Infernal Revenue, 297 US 129, 134 as follows: The power of an administrative officer or board 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... | |
| United States. General Accounting Office - 1962 - 976 pages
...of Manhattan General Equipment Co. v. Comm'usaioner of Internal Revenue, 297 US 129, 134 as follows: The power of an administrative officer or board 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... | |
| United States. Department of the Interior - 1977 - 1444 pages
...Equipment Co. v. Commissioner of Internal Revenue, March 9, 1977 297 US 129, 134 (1936), the court stated : The power of an administrative officer or board to...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... | |
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