§1116
4 cases·1 distinguished·2 overruled·1 cited
Statute Text — 26 U.S.C. §1116
Statute text not available for this section.
4 Citing Cases
1996 Amendment of Section 3121(b)(20) In 1996, Congress overruled Flamingo Fish Corp.
(20)(A), Congress was focused on “additional cash remuneration” that is “traditional in the industry” and is “contingent on a minimum catch” but does not necessarily depend on the amount of the catch. See sec. 3121(b)(20)(A) (emphasis added); SBJPA sec. 1116; S. Rept. 104-281, at 10 (1996). Congress added section 3121(b)(20)(A) to conform to the reality of longstanding fishing industry practices that allowed pers to be paid to the mate, the cook, and the engineer. See S. Rept. 104-281, supra at
Milo Shammas v. Margaret Focarino