§1127

3 cases·1 followed·1 distinguished·1 cited—33% support

Statute Text — 26 U.S.C. §1127

Statute text not available for this section.

3 Citing Cases

FOLLOWED Daniel Cochran & Kelley Cochran, Petitioners 159 T.C. No. 4 · 2022

Following an examination of both Moody and this new provision, we hold that it does.

Meredith Corp. v. Commissioner 102 T.C. 406 · 1994

American Petroleum Institute v. Roy Cooper, III 718 F.3d 347 · Cir.