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Why Should Tax Researchers Take Note of the Date on Which

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Why should tax researchers take note of the date on which a Treasury Regulation was adopted?


Definitions:

Gender Variation

Refers to the diversity in how individuals experience, express, or identify their gender, which may not conform to societal norms.

Social Construction Theory

Views gender as a set of practices and performances that occur through language and a political system.

Queer Theory

Identifies sexuality as a system that cannot be understood as gender neutral or by the actions of heterosexual males and females. It proposes that one’s sexual identity and one’s gender identity are partly or wholly socially constructed.

Psychodynamic Theory

A psychological perspective that emphasizes the influence of the unconscious mind and childhood experiences on behavior and personality.

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