§12300
2 cases·1 distinguished·1 cited
Statute Text — 26 U.S.C. §12300
Statute text not available for this section.
2 Citing Cases
2005).2 Therefore, IHSS payments received for the care of a minor child are not distinguishable under California law from IHSS payments received for the care of an adult child. Petitioners contend that their 1991 Federal income tax return was examined by the IRS, and they were allowed an exclusion of the IHSS payment from gross income. They have relied on this audit by the IRS to exclude IHSS payments from gross income on their Federal income tax returns for all subsequent years. The Court is sa