§1205
5 cases·1 followed·2 overruled·2 cited—20% support
Statute Text — 26 U.S.C. §1205
Statute text not available for this section.
5 Citing Cases
n 41 for such taxable year. 9 Significant amendments have included, among others, those made by the DEFRA §§ 471, 474(g), 98 Stat. at 826, 831–32, the TRA 1986 §§ 232, 701(c)(2), 1275(c)(4), 1879(b), 100 Stat. at 2180, 2340, 2599, 2905–06, the SBJPA § 1205, 110 Stat. at 1775–76, and the Taxpayer Relief Act of 1997, Pub. L. No. 105-34, § 604, 111 Stat. 788, 863. 10 Qualified clinical testing expenses are defined with reference to qualified research expenses under section 41, subject to certain mo
Andrea Byers v. IRS
Hanna Polselli v. IRS