1. Restraint of Trade. Court Proceedings. Nonparty May Not Bring Contempt Action for Violation of Consent Decree. United States v. ASCAP, 341 F.2d 1003 (2d Cir.), cert. Denied and Appeal Dismissed, 382 U. S. 38 (1965)
2. 201(l)(5) provides that a PLR issued with respect to a proposed transaction that is relied upon in good faith will generally not be revoked retroactively. See also, Emily Cauble, Detrimental Reliance on IRS Guidance;Wis. L. Rev,2015