Comment. Revenue Ruling 94-38: The uncertainty continues: A look at using the Tax Code to effectuate environmental remediation Author Sommella P. Journal/Series Pace Environmental Law Review | Vol. 13(1); 345 - 397; 53 p. Date 1995 Source IUCN (ID: ANA-057858) Publisher | Place of publication Pace University School of Law | White Plains, NY, USA Language English Country/Territory United States of America Subject Environment gen. Keyword Subsidy/incentive