- 40 -
are now called upon to answer the question of the validity of the
regulation.
Generally, temporary regulations are accorded the same
weight as final regulations. Redlark v. Commissioner, 106 T.C.
31, 38 (1996); Peterson Marital Trust v. Commissioner, 102 T.C.
790, 797 (1994), affd. 78 F.3d 795 (2d Cir. 1996). Section
419A(i) provides that the regulations shall be promulgated by the
Secretary as may be necessary to carry out the purposes of
sections 419 and 419A.9
If the intent of Congress on a matter is clear, then the
Secretary must give effect to the unambiguously expressed intent
of Congress. Chevron U.S.A. Inc. v. Natural Resources Defense
Council, Inc., 467 U.S. 837, 842 (1983). If, however, the
statute is silent or ambiguous with respect to the specific
issue, a court must let stand any permissible construction of the
statute by the agency, unless the construction is arbitrary,
capricious, or manifestly contrary to the statute. Id. at 843.
If the administrator's regulation fills a gap or defines a term
in a way that is reasonable in light of congressional intent, the
regulation should be given controlling weight. NationsBank v.
Variable Annuity Life Ins. Co., 513 U.S. 251, 257 (1995); Chevron
U.S.A. Inc. v. Natural Resources Defense Council, Inc., supra at
9 Based on our analysis infra, we find it unnecessary to
decide whether the regulations are interpretive or legislative.
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