§13201

2 cases·2 cited

Statute Text — 26 U.S.C. §13201

Statute text not available for this section.

2 Citing Cases

Growmark, Inc. & Subsidiaries, Petitioner 160 T.C. No. 11 · 2023

117-169, § 13201(b), 136 Stat.

Robert A. & Nanci M. Spurgin, Petitioner T.C. Memo. 2001-290 · 2001

13201(d), 107 Stat. 459-461. Petitioners so elected by attaching Form 8841, Deferral of Additional 1993 Taxes, to their timely filed return. Petitioners remitted $500 with their 1993 return, but they made no further payment against their tax liability until August 1997. See infra “E”. By notice dated June 13, 1994, respondent notified petition