IRC Authority Graph

§0

50 cases·4 followed·2 questioned·1 overruled·43 cited—8% support

Statute Text — 26 U.S.C. §0

Statute text not available for this section.

Treasury Regulations

  • Treas. Reg. §Treas. Reg. §1.0-1 Internal Revenue Code of 1954 and regulations
  • Treas. Reg. §Treas. Reg. §1.0-1(a) Citation.
  • Treas. Reg. §Treas. Reg. §1.0-1(b) Scope of regulations.
  • Treas. Reg. §Treas. Reg. §1.0-1(c) Cross reference.
  • Treas. Reg. §Treas. Reg. §1.0-1(d) Enactment of Internal Revenue Title into law.
  • Treas. Reg. §Treas. Reg. §15.0-1 Scope of regulations in this part
  • Treas. Reg. §Treas. Reg. §20.0-1 Introduction
  • Treas. Reg. §Treas. Reg. §20.0-1(a) In general.
  • Treas. Reg. §Treas. Reg. §20.0-1(b) Scope of regulations—(1) Estates of citizens or residents.
  • Treas. Reg. §Treas. Reg. §20.0-1(c) Arrangement and numbering.
  • Treas. Reg. §Treas. Reg. §20.0-2 General description of tax
  • Treas. Reg. §Treas. Reg. §20.0-2(a) Nature of tax.
  • Treas. Reg. §Treas. Reg. §20.0-2(b) Method of determining tax; estate of citizen or resident—(1) In general.
  • Treas. Reg. §Treas. Reg. §20.0-2(c) Method of determining tax; estate of nonresident not a citizen.
  • Treas. Reg. §Treas. Reg. §20.0-2(i) §20.0-2(i)
  • Treas. Reg. §Treas. Reg. §25.0-1 Introduction
  • Treas. Reg. §Treas. Reg. §25.0-1(a) In general.
  • Treas. Reg. §Treas. Reg. §25.0-1(b) Nature of tax.
  • Treas. Reg. §Treas. Reg. §25.0-1(c) Scope of regulations—(1) Determination of tax liability.
  • Treas. Reg. §Treas. Reg. §25.0-1(d) Arrangement and numbering.
  • Treas. Reg. §Treas. Reg. §31.0-1 Introduction
  • Treas. Reg. §Treas. Reg. §31.0-1(a) In general.
  • Treas. Reg. §Treas. Reg. §31.0-1(b) Division of regulations.
  • Treas. Reg. §Treas. Reg. §31.0-2 General definitions and use of terms
  • Treas. Reg. §Treas. Reg. §31.0-2(a) In general.

50 Citing Cases

FOLLOWED Gary W. Swanson, Petitioner T.C. Memo. 2010-131 · 2010

Therefore, pursuant to section 0 6621(c)(1), the annual interest rate applied to the underpayment of tax was 120 percent of the normal interest rate .

Thomas D. Conrad, Deceased, & Margaret Joan Conrad, Petitioners T.C. Memo. 2023-100 · 2023

§ 0 0 0 0 0 1.280A-2(i)(2)(iii) Gross income derived from business use of condo. Under Prop. Treas. Reg. § 1.280A- 222,207 222,207 222,207 222,207 222,207 2(i)(2)(iii) Deductions under Prop. Treas. Reg. § 1.280A-2(i)(5)(i) 164,006 0 0 0 0 Amount allowable 164,006 0 0 0 0 Limit on further deductions 58,201 222,207 222,207 222,207 222,207 Deductions

Larry L. Hartman, Petitioner T.C. Memo. 2008-124 · 2008

The notices asserted that McWade and Sims had violated: (1) Department of the Treasury.Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Jesse M. & Lura L. Lewis, Petitioner T.C. Memo. 2008-124 · 2008

The notices asserted that McWade and Sims had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Jesse M. & Lura L. Lewis, Petitioner T.C. Memo. 2008-124 · 2008

The notices asserted that McWade and Sims had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Jesse M. & Lura L. Lewis, Petitioner T.C. Memo. 2008-124 · 2008

The notices asserted that McWade and Sims had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Larry L. Hartman, Petitioner T.C. Memo. 2008-124 · 2008

The notices asserted that McWade and Sims had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

John L. & Terry E. Huber, Petitioner T.C. Memo. 2006-90 · 2006

The notices asserted that Sims and McWade had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Richard B. & Donna G. Rogers, Petitioner T.C. Memo. 2006-90 · 2006

The notices asserted that Sims and McWade had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Willis F. McComas, II & Marie D. McComas, Petitioners T.C. Memo. 2006-90 · 2006

The notices asserted that Sims and McWade had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Robert L. Du Fresne & Carolyn S. Du Fresne, Petitioners T.C. Memo. 2006-90 · 2006

The notices asserted that Sims and McWade had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Robert L. Du Fresne & Carolyn S. Du Fresne, Petitioners T.C. Memo. 2006-90 · 2006

The notices asserted that Sims and McWade had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Russell L. & Sally A. Fleer, Petitioner T.C. Memo. 2006-90 · 2006

The notices asserted that Sims and McWade had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Hoyt W. & Barbara D. Young, Petitioner T.C. Memo. 2006-90 · 2006

The notices asserted that Sims and McWade had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Norman W. & Barbara L. Adair, Petitioner T.C. Memo. 2006-90 · 2006

The notices asserted that Sims and McWade had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Robert H. & Barbara A. Gridley, Petitioner T.C. Memo. 2006-90 · 2006

The notices asserted that Sims and McWade had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Wesley Armand & Sherry Lynn Cacia Baughman, Petitioner T.C. Memo. 2006-90 · 2006

The notices asserted that Sims and McWade had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Ronald L. & Mattie L. Alverson, Petitioner T.C. Memo. 2006-90 · 2006

The notices asserted that Sims and McWade had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Robert Hunter & Barbara A. Gridley, Petitioner T.C. Memo. 2006-90 · 2006

The notices asserted that Sims and McWade had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Hoyt W. & Barbara D. Young, Petitioner T.C. Memo. 2006-90 · 2006

The notices asserted that Sims and McWade had violated: (1) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(2) (an employee shall avoid any action which might result in or create the appearance of giving preferential treatment to any person); (2) Department of the Treasury Minimum Standards of Conduct, section 0.735-30(a)(6) (an employee shall avoid any action that might adversely affect the confidence of the public in the integrity o

Ronald L. & Mattie L. Alverson, Petitioner T.C. Memo. 1999-101 · 1999

section 0.735.30(a)(5) (making a decision outside of official channels). 66(...continued) Messrs. Sims and McWade to disclose the Thompson and Cravens settlements to the Court and to reach agreement with test case petitioners' counsel for selection of replacement cases. - 165 - B. Revival of 7-Percent Settlement Offer In January 1993, Mr. O'Neill

Terry D. & Gloria K. Owens, Petitioner T.C. Memo. 1999-101 · 1999

section 0.735.30(a)(5) (making a decision outside of official channels). 66(...continued) Messrs. Sims and McWade to disclose the Thompson and Cravens settlements to the Court and to reach agreement with test case petitioners' counsel for selection of replacement cases. - 165 - B. Revival of 7-Percent Settlement Offer In January 1993, Mr. O'Neill

Richard B. & Donna G. Rogers, Petitioner T.C. Memo. 1999-101 · 1999

section 0.735.30(a)(5) (making a decision outside of official channels). 66(...continued) Messrs. Sims and McWade to disclose the Thompson and Cravens settlements to the Court and to reach agreement with test case petitioners' counsel for selection of replacement cases. - 165 - B. Revival of 7-Percent Settlement Offer In January 1993, Mr. O'Neill

John L. & Terry E. Huber, Petitioner T.C. Memo. 1999-101 · 1999

section 0.735.30(a)(5) (making a decision outside of official channels). 66(...continued) Messrs. Sims and McWade to disclose the Thompson and Cravens settlements to the Court and to reach agreement with test case petitioners' counsel for selection of replacement cases. - 165 - B. Revival of 7-Percent Settlement Offer In January 1993, Mr. O'Neill

Hoyt W. & Barbara D. Young, Petitioner T.C. Memo. 1999-101 · 1999

section 0.735.30(a)(5) (making a decision outside of official channels). 66(...continued) Messrs. Sims and McWade to disclose the Thompson and Cravens settlements to the Court and to reach agreement with test case petitioners' counsel for selection of replacement cases. - 165 - B. Revival of 7-Percent Settlement Offer In January 1993, Mr. O'Neill

Lockheed Martin Corp. v. Retail Holdings, N.V. 639 F.3d 63 · Cir.
In Re: Orange County Water District · Cir.
United States v. Patrick Savin 349 F.3d 27 · Cir.
Schuster v. Commissioner 32 T.C. 998 · 1959
Jay Isaac Hollis v. Loretta Lynch 827 F.3d 436 · Cir.
Mock v. Garland 75 F.4th 563 · Cir.
Copy Data, Inc. v. Commissioner 91 T.C. 26 · 1988
Firearms Regulatory Accountability Coalition, Inc. v. Merrick B. Garland 112 F.4th 507 · Cir.
American Arms International v. Herbert 563 F.3d 78 · Cir.
United States v. Boal 534 F.3d 965 · Cir.
United States v. Perez 575 F.3d 164 · Cir.
Freedom From Religion Foundation, Inc. v. Geithner 644 F.3d 836 · Cir.
United States v. Perez · Cir.
United States v. Michael Meyer · Cir.
United States v. Bonnie Boal · Cir.
United States v. Davion Fitzgerald 935 F.3d 814 · Cir.
Aposhian v. Barr 958 F.3d 969 · Cir.
Gun Owners of America, Inc. v. Merrick B. Garland 19 F.4th 890 · Cir.
Cargill v. Garland 20 F.4th 1004 · Cir.
El Omari v. the International Criminal Police Organization 35 F.4th 83 · Cir.
Garrett Kajmowicz v. Matthew Whitaker 42 F.4th 138 · Cir.
Tri-State Employment Services, Inc. v. The Mountbatten Surety Company, Inc. 295 F.3d 256 · Cir.
California Public Employees' Retirement System v. Worldcom, Inc. 368 F.3d 86 · Cir.
United States v. Michael Meyer 439 F.3d 855 · Cir.
VanDerStok v. Garland 86 F.4th 179 · Cir.