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§1322

25 cases·7 followed·2 distinguished·1 questioned·5 overruled·10 cited—28% support

Statute Text — 26 U.S.C. §1322

Statute text not available for this section.

25 Citing Cases

FOLLOWED Pontiac Statutory Trust, Delaware Gas & Electric Inc., Tax Matters Partner, Petitioners · 2016

We hold that they are not except as set forth in this opinion with respect to certain landfills;4 2.

FOLLOWED Green Gas Delaware Statutory Trust, Methane Bio, LLC, Tax Matters Partner, Petitioners · 2016

We hold that they are not except as set forth in this opinion with respect to certain landfills;4 2.

FOLLOWED Green Gas Delaware Statutory Trust, Methane Bio LLC, Tax Matters Partner, Petitioners · 2016

We hold that they are not except as set forth in this opinion with respect to certain landfills;4 2.

Danny & Patti Bain Holloway, Petitioner T.C. Memo. 2006-256 · 2006

1322(a)(1), 119 Stat. 594, 1011 (effective Aug. 8, 2005). 2 The enhanced oil recovery credit is allowed (in 2002 as today) by section 43. Neither party explained how Mopass’s section 29 credit metamorphosed into a section 43 credit by the time it reached the Holloways, but as we explain below, the amount of the allowable credit is the same reg

Willard James & Barbara N. Collins, Petitioner T.C. Memo. 2011-37 · 2011

activities or its ownership of the Ohio landfill. Mr. Adams also advised petitioners to file a Schedule C, Profit or Loss From Business, reflecting a profit or loss from a business and indicating that 3The Energy Policy Act of 2005, Pub. L. 109-58, sec. 1322, 119 Stat. 1011, redesignated sec. 29 as sec. 45K,.effective for fuel produced and sold from nonconventional resources after Dec. 31, 2005. However, sec. 45K or 29 differs from sec. 45, because sec. 45 generally allows a tax credit for elect

Burstein v. Retirement Account Plan for Employees of Allegheny Health Education & Research Foundation 334 F.3d 365 · Cir.
Sun Capital Partners III, LP v. New England Teamsters & Trucki 943 F.3d 49 · Cir.
Lane v. Western Interstate Bancorp 280 F.3d 663 · Cir.
In Re George E. Lane and Sherry A. Lane, Debtors. George E. Lane and Sherry A. Lane v. Western Interstate Bancorp, as Successor Servicer to Firstplus Financial, Inc. 280 F.3d 663 · Cir.
William H. Burstein, M.D. v. Retirement Account Plan For Employees Of Allegheny Health Education And Research Foundation 334 F.3d 365 · Cir.
Karmun v. Commissioner 82 T.C. 201 · 1984
Sofco Erectors, Inc. v. Trustees of the Ohio Operating Eng'rs Pension Fund 15 F.4th 407 · Cir.
Pierrotti v. United States of America Internal Revenue Service (In Re Pierrotti) 645 F.3d 277 · Cir.
Robert C. O'Connell v. MN. Dept. of Revenue · Cir.
Deborah Seafort v. Beverly Burden 669 F.3d 662 · Cir.
Pierrotti v. United States of America Internal Revenue Service 645 F.3d 277 · Cir.
Wahlstrom v. Commissioner 92 T.C. 703 · 1989
Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund 724 F.3d 129 · Cir.
Pension Benefit Guar v. United Steelworkers · Cir.
United States v. Frontone 383 F.3d 646 · Cir.
William Lee v. Verizon Communications, Inc. 837 F.3d 523 · Cir.
In re: Howard D. Juntoff · Cir.
United States of America, Creditor-Appellant v. John F. Frontone and Kathleen M. Frontone, Debtors-Appellees 383 F.3d 656 · Cir.
Pension Benefit Guaranty Corporation v. Republic Technologies International, Llc, United Steelworkers of America, Afl-Cio, Clc 386 F.3d 659 · Cir.
Treasurer of New Jersey v. United States Department of the Treasury 684 F.3d 382 · Cir.

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