IRC Authority Graph

§1302

30 cases·3 followed·1 distinguished·1 questioned·1 overruled·24 cited—10% support

Statute Text — 26 U.S.C. §1302

Statute text not available for this section.

30 Citing Cases

Steven A. McGuire & Robin L. McGuire, Petitioners · 2017

n an exchange, must meet minimum coverage requirements, and must be offered by an insurer who is licensed in the State where the plan is offered and is in good standing to offer health insurance under applicable State and Federal standards. Id.; ACA sec. 1302, 124 Stat. at 163 (codified at 42 U.S.C. sec. 18022 (Supp. V 2006)). Plans are categorized based on the level ofcoverage they provide. ACA sec. 1302(d)(1), 124 Stat. at 167. The coverage levels from lowest to highest are bronze, silver, gol

Custom Chrome, Inc. and Subsidiaries, Petitioner T.C. Memo. 1998-317 · 1998

er & Eustice, Federal Income Taxation of Corporations and Shareholders, par. 5.04[6], at 5-29 (6th ed. 1997); 1 Ginsburg & Levin, Mergers, Acquisitions, and Buyouts, sec. 202, at 2-15 (1998); 2 Ginsburg & Levin, Mergers, Acquisitions, and Buyouts, sec. 1302.1.3, at 13-19 (1998). For 1992, the $650,000 in legal and professional fees that petitioner incurred in connection with the redemption of Cruze’s stock constitute under section 162(k) nondeductible capital expenditures. OID Associated With $2

In Re: Harvard Ind · Cir.
Unser v. Commissioner 59 T.C. 528 · 1973
Liberty University, Inc. v. Jacob Lew 733 F.3d 72 · Cir.
Monson v. Commissioner 77 T.C. 91 · 1981
Gordon v. Commissioner 63 T.C. 51 · 1974
Sofco Erectors, Inc. v. Trustees of the Ohio Operating Eng'rs Pension Fund 15 F.4th 407 · Cir.
Lenz v. Commissioner 101 T.C. 260 · 1993
Mecom v. Commissioner 101 T.C. 374 · 1993
Graves v. Commissioner 88 T.C. 28 · 1987
Odend'hal v. Commissioner 80 T.C. 588 · 1983
First Chicago Corp. v. Commissioner 80 T.C. 648 · 1983
More v. Commissioner 66 T.C. 27 · 1976
Stevens v. Commissioner 56 T.C. 1139 · 1971
Mariani v. Commissioner 54 T.C. 135 · 1970
Tebon v. Commissioner 55 T.C. 410 · 1970
Harvard Secured Creditors Liquidation Trust v. Internal Revenue Service (In Re Harvard Industries, Inc.) 568 F.3d 444 · Cir.
Pension Benefit Guar v. United Steelworkers · Cir.
Burstein v. Retirement Account Plan for Employees of Allegheny Health Education & Research Foundation 334 F.3d 365 · Cir.
Pension Benefit Guaranty Corp. v. Findlay Indus., Inc. 902 F.3d 597 · Cir.
Sheilar Smith v. OSF Healthcare System 933 F.3d 859 · Cir.
Sheilar Smith v. OSF Healthcare System · Cir.
Sheilar Smith v. OSF Healthcare System · Cir.
William H. Burstein, M.D. v. Retirement Account Plan For Employees Of Allegheny Health Education And Research Foundation 334 F.3d 365 · Cir.
Pension Benefit Guaranty Corporation v. Republic Technologies International, Llc, United Steelworkers of America, Afl-Cio, Clc 386 F.3d 659 · Cir.
Dotson v. Griesa 398 F.3d 156 · Cir.
Peter Kinder v. Timothy Geithner 695 F.3d 772 · Cir.
Dotson v. Griesa 398 F.3d 156 · Cir.
Harvard Secured Creditors Liquidation Trust v. Internal Revenue Service 568 F.3d 444 · Cir.