§1207
8 cases·1 distinguished·1 overruled·6 cited
Statute Text — 26 U.S.C. §1207
Statute text not available for this section.
8 Citing Cases
Section 1207(a) of the California Commercial Code is identical to section 1-207 of the Uniform Commercial Code in effect in New York, N.Y. Uniform Commercial Code Law sec. 1-207 (McKinney 1993), on which we relied in Stoller v. Commissioner, supra. In the Stoller case we held the taxpayer in constructive receipt of income on receipt of a check even though the amount of the underlying obligation remained in dispute. Section 1207(b) of the California Commercial Code states that “Subdivision (a) do
1207(e)(1)(A) and (f)(4), 90 Stat. 1706, 1708. Under the Revenue Act of 1978, Pub. L. 95-600, sec. 701(z)(1), 92 Stat. 2921, section 3121(b)(20) was made retroactive to December 31, 1954. In explaining the genesis of section 3121(b)(20), the report by the Senate Committee on Finance summarized the practical problems that would be encountered b
1207 (McKinney 1976 & Supp. 1995); Valdimer v. Mount Vernon Hebrew Camps, Inc., 210 N.Y.S.2d 520 (1961). Affidavits of the infant's representative and attorney, if any, must accompany the papers supporting the motion or petition for an order. N.Y. Civ. Prac. - 19 - L. & R. sec. 1208 (McKinney 1976 & Supp. 1995). The order and the supporting p
1207 (McKinney 1976 & Supp. 1995); Valdimer v. Mount Vernon Hebrew Camps, Inc., 210 N.Y.S.2d 520 (1961). Affidavits of the infant's representative and attorney, if any, must accompany the papers supporting the motion or petition for an order. N.Y. Civ. Prac. - 19 - L. & R. sec. 1208 (McKinney 1976 & Supp. 1995). The order and the supporting p
1207 (McKinney 1976 & Supp. 1995); Valdimer v. Mount Vernon Hebrew Camps, Inc., 210 N.Y.S.2d 520 (1961). Affidavits of the infant's representative and attorney, if any, must accompany the papers supporting the motion or petition for an order. N.Y. Civ. Prac. - 19 - L. & R. sec. 1208 (McKinney 1976 & Supp. 1995). The order and the supporting p