§1102

YA Global Investments, LP, Yorkville Advisors GP, LLC, Tax Matters Partner, Petitioner T.C. Memo. 2024-78 · 2024

114-74, § 1102(b)(1) and (c), 129 Stat. 584, 639, repealed section 704(e)(1), effective for partnership taxable years beginning after December 31, 2015. 33 [*33] requirement of section 704(b). TIFD III-E Inc. v. United States, 342 F. Supp. 2d 94, 109 (D. Conn. 2004), rev’d, 459 F.3d 220 (2d Cir. 2006). The U.S. Court of Appeals for the Second Circuit reve

Timothy M. Dees, Petitioner · 2017

uses solely on this provision's role as a 4(...continued) mailed to the taxpayer". (Emphasis added.) 5That is, except for its final sentence, added in the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. No. 105-206, sec. 1102(b), 112 Stat. at 703, which requires the Commissioner to include information about the National TaxpayerAdvocate, but we have held that failure to abide by this requirement does not preclude ourjurisdiction. John C. Hom & Assocs., Inc. v. C

Alan R. & Toni A. Pinn, Petitioner T.C. Memo. 2013-45 · 2013

1102(a)(3) not to incorporate such legal remedies, see id. at 256-57. -35- - [*35] the 2002 tax year. The Commissioner argues that the "identifiable event" was the Trust's filing ofthe Form 5500. We agree that the "identifiable event" doesn't have to be one overt act, but can be any event that falls within a reasonable range ofevents or times

John C. Hom & Associates, Inc., Petitioner 140 T.C. No. 11 · 2013

ate may be found does not comply with the applicable statute. The language petitioner relies on is the last sentence ofsection 6212(a) and was added by the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98), Pub. L. No. 105-206, sec. 1102(b), 112 Stat. at 698. That section now appears as follows: SEC. 6212. NOTICE OF DEFICIENCY. (a) In General.--Ifthe Secretary determines that there is a deficiency in respect ofany tax imposed by subtitle A or B or chapter 41, 42, 43, or 44,

David R. & Diane Pinn, Petitioner T.C. Memo. 2013-45 · 2013

1102(a)(3) not to incorporate such legal remedies, see id. at 256-57. -35- - [*35] the 2002 tax year. The Commissioner argues that the "identifiable event" was the Trust's filing ofthe Form 5500. We agree that the "identifiable event" doesn't have to be one overt act, but can be any event that falls within a reasonable range ofevents or times

Mary Ann Save, Petitioner T.C. Memo. 2009-209 · 2009

1102 .5 ; (3) "Whistleblower Retaliation" under Cal . Health & Safety Code sec . 1278 .5(b)(1) ; (4) intentional infliction of emotional distress ; (5) negligent infliction of emotional distress ; and (6) defamation . 1( . . .continued) are to the Tax Court Rules of Practice and Procedure . Amounts are rounded to the nearest dollar . 2Responde

United Parcel Service of America, Inc., on behalf of itself and its Consolidated Subsidiaries, Petitioner T.C. Memo. 1999-268 · 1999

1102 (McKinney 1985) provides: §1102. Insurer's license required; issuance (a) No person, firm, association, corporation or joint-stock company shall do an insurance business in this state unless authorized by a license in force pursuant to the provisions of this chapter, or exempted by the provisions of this chapter from such requirement. Any

Thomas Perez, Secretary v. Herbert Bruister 823 F.3d 250 · Cir.

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Perreca v. Gluck 295 F.3d 215 · Cir.

Showell v. Commissioner 23 T.C. 495 · 1954

United States v. Tyren Cervenak 135 F.4th 311 · Cir.

United States v. Tyren Cervenak · Cir.

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John Bauer v. Summit Bancorp 325 F.3d 155 · Cir.

Ariel Osvalod Orquera Aldo Agustin Orquera Gladis Mabel Orquera Ariadna Brenda Orquera v. John Ashcroft, Attorney General 357 F.3d 413 · Cir.

Walter Dean v. National Production Workers Un 46 F.4th 535 · Cir.

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42 Citing Cases