§124 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]

25 citing cases

Statute Text — 26 U.S.C. §124

[§ 124. Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520] Section, added Pub. L. 95–618, title II, § 242(a), Nov. 9, 1978, 92 Stat. 3193, related to qualified transportation provided by employers. A prior section 124 was renumbered section 140 of this title. Statutory Notes and Related Subsidiaries Savings ProvisionFor provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.

25 Citing Cases

Williams v. Commissioner T.C. Memo. 2003-216 · 2003

124(d)(2), 97 Stat. 91. - 7 - As a general rule, the taxpayer bears the burden of proving the Commissioner’s determinations to be in error. Rule 142(a).3 Certain courts have recognized a limited exception to the general rule where the notice of deficiency determines that the taxpayer failed to report income, particularly income derived from i

Cokes v. Commissioner 91 T.C. 222 · 1988

Estate of Leach v. Commissioner 82 T.C. 952 · 1984

Zoltan v. Commissioner 79 T.C. 490 · 1982

Eades v. Commissioner 79 T.C. 985 · 1982

Union Carbide Corp. v. Commissioner 75 T.C. 220 · 1980

Southern Pacific Transportation Co. v. Commissioner 75 T.C. 497 · 1980

Penn-Dixie Steel Corp. v. Commissioner 69 T.C. 837 · 1978

C. G. Willis, Inc. v. Commissioner 41 T.C. 468 · 1964

Overland Corp. v. Commissioner 34 T.C. 1001 · 1960

F. L. Jacobs Co. v. Commissioner 30 T.C. 1194 · 1958

R. G. LeTourneau, Inc. v. Administrator of General Services 29 T.C. 737 · 1958

Voloudakis v. Commissioner 29 T.C. 1101 · 1958

Avco Manufacturing Corp. v. Commissioner 25 T.C. 975 · 1956

National Lead Co. v. Commissioner 23 T.C. 988 · 1955

Estate of Juster v. Commissioner 25 T.C. 669 · 1955

Bache Trust v. Commissioner 24 T.C. 960 · 1955

United States v. Nethaniah Gordon 111 F.4th 899 · Cir.

Rhode Island v. United States Environmental Protection Agency 378 F.3d 19 · Cir.

State of Texas v. USA · Cir.

United States v. Angelo Goldston · Cir.

United States v. Isaiah Henderson 11 F.4th 713 · Cir.

United States v. Demetrius Bailey · Cir.

United States v. Christopher Perez 46 F.4th 691 · Cir.

E. Jean Carroll v. Donald J. Trump · Cir.

§124 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]

25 Citing Cases

New cases, delivered.