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§1334

31 citing cases

Statute Text — 26 U.S.C. §1334

Statute text not available for this section.

Treasury Regulations

  • Treas. Reg. §1.1334-1Restoration of value of investments Show full text ▾ Collapse ▴

    If any interest of the taxpayer in or with respect to property was determined to be worthless and was treated as a war loss under section 127(a)(3) of the Internal Revenue Code of 1939 (see 26 CFR (1939) 29.127(a)-4) (Regulations 111), or if the taxpayer retained an interest in a corporation with respect to which he sustained a war loss under section 127(e) of the Internal Revenue Code of 1939, and if the interest in the hands of the taxpayer is restored in value, in whole or in part, by reason of a recovery with respect to the underlying assets treated as war loss property, then such restoration in value is a recovery by the taxpayer for the purposes of section 1331. In the application of section 1333, such restoration shall be treated as a recovery of the same interest considered as destroyed or seized. War loss property is considered as not being in existence from the date of the loss to the date of its recovery.

31 Citing Cases

Howard & Everlina Washington, Petitioner 120 T.C. No. 8 · 2003

section 1334(a) and (b) (2000), does not deprive the Tax Court of jurisdiction.1 Although sub- section (a) provides that “the district courts shall have origi- nal and exclusive jurisdiction of all cases under title 11”, the case at hand appears to be a situation described in subsection (b) “arising under title 11, or arising in or related to cases under title 11” in which the district courts have original but not ex

Washington v. Commissioner 120 T.C. 114 · 2003
Wilshire Courtyard v. California Franchise Tax Board 729 F.3d 1279 · Cir.
Orange County Water District v. Unocal Corp. 584 F.3d 43 · Cir.
United States v. Paolo (In Re Paolo) 619 F.3d 100 · Cir.
Boston Regional Medical Center, Inc. v. Reynolds (In Re Boston Regional Medical Center, Inc.) 410 F.3d 100 · Cir.
United States v. Prescription Home Health Care, Inc. (In Re Prescription Home Health Care, Inc.) 316 F.3d 542 · Cir.
In Re: Orange County Water District · Cir.
Brown & Williamson v. FDA · Cir.
Liberty University v. Timothy Geithner · Cir.
In Re Pillowtex · Cir.
Superpumper, Inc. v. Nerland Oil, Inc. 303 F.3d 911 · Cir.
Slobodian v. United States of America Internal Revenue Service 822 F.3d 144 · Cir.
Donald Wayne Bush v. United States · Cir.
Donald Wayne Bush v. United States 939 F.3d 839 · Cir.
Evan Crocker v. Navient Solutions, L.L.C. 941 F.3d 206 · Cir.
Evan Crocker v. Navient Solutions, L.L.C. · Cir.
City of Oakland v. Bp P.L.C. 969 F.3d 895 · Cir.
City of Oakland v. Bp P.L.C. · Cir.
Dennis Berkovich v. California Franchise Tax Board 15 F.4th 997 · Cir.
Liberty University v. Timothy Geithner 671 F.3d 391 · Cir.
Liberty University v. Timothy Geithner · Cir.
Jobst W.F. Blachy v. Robert E. Butcher and Rosemary Butcher, Co-Personal Representatives of the Estate of Alexander Michael Butcher, Deceased Rosemary Butcher, Individually Little Traverse Development Company, a Michigan Corporation H.C. Development Company, a Michigan Corporation, (99-1185/1492) 221 F.3d 896 · Cir.
In Re Nerland Oil, Inc. Superpumper, Inc., Claimant-Appellant v. Nerland Oil, Inc., Debtor-Appellee. United States of America Through the Internal Revenue Service, Creditor-Appellee 303 F.3d 911 · Cir.
In Re: Cody, Inc., Debtor. Cody, Inc., Debtor-Appellant v. County of Orange and Town of Woodbury 338 F.3d 89 · Cir.
In Re: Pillowtex, Inc. Duke Energy Royal, LLC v. Pillowtex Corporation 349 F.3d 711 · Cir.
California Public Employees' Retirement System v. Worldcom, Inc. 368 F.3d 86 · Cir.
In Re: Michael Calabrese, Jr. v. 689 F.3d 312 · Cir.
California Public Employees' Retirement System v. WorldCom, Inc. 368 F.3d 86 · Cir.
United States v. Paolo 619 F.3d 100 · Cir.
Donald Wayne Bush v. United States 100 F.4th 807 · Cir.

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