§11400

1 cases·1 cited

Statute Text — 26 U.S.C. §11400

Statute text not available for this section.

1 Citing Cases

Pavel & Ana Dobra, Petitioner 111 T.C. No. 19 · 1998

11400(d) (West Supp. 1998); Minn. Stat. sec. 144D.01(7) (West 1998); Minn. Stat. sec. 257.071(1) (West 1998); Or. Rev. Stat. sec. 419A.004(24) (1997). An example of the difficulties we have with respondent's approach is provided by respondent's citation of the foregoing statutes to support the assertion that a "group home" cannot be a "foster