§1135

7 cases·1 followed·1 overruled·5 cited—14% support

Statute Text — 26 U.S.C. §1135

Statute text not available for this section.

7 Citing Cases

Swallows Holding, Ltd., Petitioner 126 T.C. No. 6 · 2006

1135 (“the Secretary may prescribe such regulations as he finds necessary or appropriate”)]; K Mart Corp. v. Cartier, Inc., 486 U.S. 281 (1988)[issued under 19 U.S.C. sec. 1526(d)(4) (“Secretary may prescribe such rules and regulations as may be necessary”)]. 17 See also Vermuele, “Mead in the Trenches,” 71 Geo. Wash. L. Rev. 347, 350 (2003) (

Swallows Holding, Ltd. v. Commissioner 126 T.C. 96 · 2006

1135 ((“the Secretary may prescribe such regulations as he finds necessary or appropriate”)); K Mart Corp. v. Cartier, Inc., 486 U.S. 281 (1988) (issued under 19 U.S.C. sec. 1526(d)(4) ((“Secretary may prescribe such rules and regulations as may be necessary”)). See also Vermuele, “Mead in the Trenches”, 71 Geo. Wash. L. Rev. 347, 350 (2003) (

Reisman v. Commissioner 49 T.C. 570 · 1968

Howard Jarvis Taxpayers Ass'n v. Ca Secure Choice Retire. Svg. 997 F.3d 848 · Cir.

Postal Mutual Indemnity Co. v. Commissioner 3 T.C. 1212 · 1944

Mkt. Synergy Grp., Inc. v. U.S. Dep't of Labor 885 F.3d 676 · Cir.

Chamber of Commerce of the U.S. v. U.S. Dep't of Labor 885 F.3d 360 · Cir.