The following excerpt is from Amazon.Com, Inc. v. Comm'r, 934 F.3d 976 (9th Cir. 2019):
We begin with the language of 1.482-4(b). If the regulation is unambiguous, its plain meaning governs. Safe Air For Everyone v. EPA , 488 F.3d 1088, 1097 (9th Cir. 2007).
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