§13223

5 cases·1 followed·1 overruled·3 cited—20% support

Statute Text — 26 U.S.C. §13223

Statute text not available for this section.

5 Citing Cases

Wechsler & Co., Inc., Petitioner T.C. Memo. 2006-173 · 2006

13223, 107 Stat. 481, effective for taxable years.ending on or after December 30, 1993. Beginning with its 1994 return, petitioner marked to market all securities held in trading accounts daily, so that immediate realization and recognition of gain or loss resulted. Petitioner's annual FOCUS reports for its 1992 through 1999 fiscal years incor

JPMorgan Chase & Co.; (Successor in Interest to Bank One Corporation, Successor in Interest to First Chicago NBD Corporation, Formerly NBD Bancorp, Inc., Successor in Interest to First Chicago Corporation) and Affiliated Corporations, Petitioners 120 T.C. No. 11 · 2003

13223, 107 Stat. 481, effective with taxable years ended after December 30, 1993.57 We are the first court to opine upon section 475 in any regard. 56 Petitioner argues, in part, that we should interpret sec. 475 favorably to it because the Treasury Department has failed to fulfill Congress’s mandate to prescribe regulations interpreting the v

Jpmorgan Chase & Co. v. Commissioner Of Internal Revenue 458 F.3d 564 · Cir.

Bank One Corp. v. Commissioner 120 T.C. 174 · 2003

JPMorgan Chase & Co. v. Commissioner of Internal Revenue 458 F.3d 564 · Cir.