IRC Authority Graph

§1004

30 cases·5 followed·1 criticized·24 cited—17% support

Statute Text — 26 U.S.C. §1004

Statute text not available for this section.

30 Citing Cases

Oakbrook Land Holdings, LLC, William Duane Horton, Tax Matters Partner, Petitioner · 2020

No. 104-188, secs. 1206(a), 1316(b), 110 Stat. at 1776, 1786 (1996); Pub. L. No. 105-34, secs. 224(a), 508(d), 602(a), 973(a), 111 Stat. at 818, 860, 862, 898 (1997); Pub. L. No. 105-206, sec. 6004(e), 112 Stat. at 795 (1998); Pub. L. No. 105-277, sec. 1004(a)(1), 112 Stat. at 2681-888 (1998); Pub. L. No. 106-170, secs. 532(c)(1)(A) and (B), 537(a), 113 Stat. at 1930, 1936 (1999); Pub. L. No. 106-554, secs. 1(a)(7), 165(a)-(e), 114 Stat. at 2763, 2763A-626 (2000); Pub. L. No. 107-16, sec. 542(e

Capital One Financial Corporation And Subsidiaries, Petitioner 133 T.C. No. 8 · 2009

98-60 to change its method of accounting for interest and original issue discount that are subject to the provisions of Section 1004 of the Tax Relief Act of 1997 .

Capital One Financial Corp. v. Commissioner 133 T.C. 136 · 2009

98-60 to change its method of accounting for interest and original issue discount that are subject to the provisions of Section 1004 of the Tax Relief Act of 1997.

Capital One Financial Corporation and Subsidiaries, Petitioner 130 T.C. No. 11 · 2008

98-60 to change its method of accou ting for interest and original issue discount that ar subject to the provisions of Section 1004 of the T x Relief Act of 1997 .

Capital One Financial Corp. & Subsidiaries v. Commissioner 130 T.C. 147 · 2008

98-60 to change its method of accounting for interest and original issue discount that are subject to the provisions of Section 1004 of the Tax Relief Act of 1997.

The Limited, Inc. and Consolidated Subsidiaries, Petitioner 113 T.C. No. 13 · 1999

1004(b), 101 Stat. 552, 659.3 CEBA broadened the 3 S. Rept. 100-19 (1987) accompanied S. 790, 100th Cong. 1st Sess. (1987), which, substantially as passed by the Senate, became Pub. L. 100-86, 101 Stat. 552 (Competitive Equality Banking Act of 1987 (CEBA), Pub. L. 100-86, 101 Stat. 552). See H. Conf. Rept. 100-261 (1987). Immediately prior to

Halsted v. Commissioner 28 T.C. 1069 · 1957
Heath v. Commissioner 34 T.C. 587 · 1960
Fara Forni v. Commissioner 22 T.C. 975 · 1954
Estate of Simpson v. Commissioner 2 T.C. 963 · 1943
Capital One Financial Corp. v. Commissioner 659 F.3d 316 · Cir.
Capital One Financial Corporation v. Commissioner · Cir.
Carson v. Commissioner 71 T.C. 252 · 1978
Estate of Lombard v. Commissioner 46 T.C. 310 · 1966
Glenn v. Commissioner 39 T.C. 427 · 1962
John Danz Charitable Trust v. Commissioner 32 T.C. 469 · 1959
Estate of Chapman v. Commissioner 32 T.C. 599 · 1959
Thorrez v. Commissioner 31 T.C. 655 · 1958
Estate of Smith v. Commissioner 23 T.C. 367 · 1954
Davis v. Commissioner 22 T.C. 1091 · 1954
Estate of Blaine v. Commissioner 22 T.C. 1195 · 1954
Estate of Schmidt v. Commissioner 19 T.C. 54 · 1952
Pleet v. Commissioner 17 T.C. 77 · 1951
Evans v. Commissioner 17 T.C. 206 · 1951
Dumaine v. Commissioner 16 T.C. 1035 · 1951
Estate of Sells v. Commissioner 10 T.C. 692 · 1948
De Goldschmidt-Rothschild v. Commissioner 9 T.C. 325 · 1947
Roberts v. Commissioner 2 T.C. 679 · 1943
Farish v. Commissioner 2 T.C. 949 · 1943
United States v. George Rivera, Also Known as Boy George 376 F.3d 86 · Cir.