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§1331 — [§§1331 to 1337. Repealed. Pub. L. 94–455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788 ] Section 1331, act Aug. 16, 1954, ch. 736, 68A Stat. 343 , related to war loss recoveries.

138 cases·17 followed·16 questioned·9 overruled·96 cited—12% support

Statute Text — 26 U.S.C. §1331

Statute text not available for this section.

Treasury Regulations

  • Treas. Reg. §Treas. Reg. §1.1331-1 Recoveries in respect of war losses
  • Treas. Reg. §Treas. Reg. §1.1331-1(a) §1.1331-1(a)
  • Treas. Reg. §Treas. Reg. §1.1331-1(b) The recoveries in respect of any war loss property include the recovery of the same war loss property and the recovery of any money or property in lieu of such property or on account of the destruction or seizure of such property.
  • Treas. Reg. §Treas. Reg. §1.1331-1(c) For the purpose of this section, the recoveries considered are only those with respect to war losses sustained in prior taxable years.
  • Treas. Reg. §Treas. Reg. §1.1331-1(d) If a deduction was claimed under section 127(a) of the Internal Revenue Code of 1939 by a taxpayer in computing his tax for any taxable year and if such deduction was disallowed in whole or in part, any recovery in respect of the portion disallowed shall not be subject to the provisions of part IV (section 1331 and following), subchapter Q, chapter 1 of the Code.

138 Citing Cases

Blake M. Adams, Petitioner 160 T.C. No. 1 · 2023

§ 1331 in an appropriate case. See, e.g., Maehr, 5 F.4th at 1106–07. See generally 14 Charles 17 attributable to congressional oversight, as the text of section 7345 and the structure of FAST Act § 32101 confirm. As to the text, section 7345(a) expressly discusses three governmental actors—the Commissioner (who certifies a seriously delinquent tax

Michael Johnson & Cynthia Johnson, Petitioners 160 T.C. No. 2 · 2023

Section 179D(a) provides that “[t]there shall be allowed as a deduction an amount equal to the cost of energy efficient commercial building property placed in service during the taxable year.”7 For 7 As originally enacted in 2005, section 179D applied to property placed in service after December 31, 2005, and before January 1,

Robert Rowen, Petitioner 156 T.C. No. 8 · 2021

§ 1331 and that I.R.C. § 7345(e) provided the applicable waiver of sovereign immunity.”); see also Defendants’ Consolidated Reply in Support of Defendants’ Motion for Summary Judgment and Response to Plaintiff’s Cross-Motion for Summary Judgment at 17-24, Jones v. Mnuchin, No. 1:19-cv-00222 (S.D. Ga. filed July 1, 2020) (arguing the merits of the t

Adams Challenge (UK) Limited, Petitioner · 2020

The OCS thus comprises a territorythat occupies many thousands ofsquare miles. Needless to say, a great variety ofmaritime activity--commercial and otherwise--occurs within this territory. These activities include fishing, shrimping, pleasure boating and sailing, and commercial transportation ofpersons and property. Section 638 expand

Richard Enrique Ulloa, Petitioner T.C. Memo. 2010-68 · 2010

section 1331(1) (2006) gives jurisdiction only to the Federal District Courts, and not . to the Tax Court . - 10 - document issue, which thus far, Respondent FAILED to address and has avoided . With his motions Mr . Ulloa submitted papers showing that the entities that had paid him wages and other income amounts in the years at issue were authoriz

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