§1335

8 cases·1 followed·7 cited—12% support

Statute Text — 26 U.S.C. §1335

Statute text not available for this section.

Treasury Regulations

Treas. Reg. §Treas. Reg. §1.1335-1 Elective method; time and manner of making election and effect thereof
Treas. Reg. §Treas. Reg. §1.1335-1(a) In general.
Treas. Reg. §Treas. Reg. §1.1335-1(b) Manner of election.
Treas. Reg. §Treas. Reg. §1.1335-1(c) Effect of election.

8 Citing Cases

George C. Huff, Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners 135 T.C. No. 30 · 2010

1335 (2006), 28 U.S.C. sec. 1397 (2006), and 28 U.S.C. sec. 2361 (2006). Consequently, we need not and do not address those provisions. - 7 - (A) the claims of the several claimants; or the titles on which their claims depend, lack a common origin or are adverse and independent rather than identical; or (B) the plaintiff denies liability in w

Huff v. Commissioner 135 T.C. 605 · 2010

1335 (2006), 28 U.S.C. sec. 1397 (2006), and 28 U.S.C. sec. 2361 (2006). Consequently, we need not and do not address those provisions. Petitioner in his motion states he will rely on the doctrines of statutory mitigation and equitable recoupment in his proposed refund action against the Government of the Virgin Islands since the period of lim

Aviva Life & Annuity Co. v. White (In Re Millennium Multiple Employer Welfare Benefit Plan) 772 F.3d 634 · Cir.

Powers v. Commissioner 100 T.C. 457 · 1993

Estate of Harper v. Commissioner 93 T.C. 368 · 1989

Brown & Williamson v. FDA · Cir.

TransAmerica v. USA · Cir.

Transamerica Assurance Corporation v. Settlement Capital Corporation, United States of America, Gary Steele 489 F.3d 256 · Cir.