§1405
3 cases·3 cited
Statute Text — 26 U.S.C. §1405
Statute text not available for this section.
3 Citing Cases
116-25, § 1405(a), 133 Stat. 981, 997–98 (2019), and therefore that section 6103(k)(13) did not provide the authorization for their adoption. Section 6103(k)(13) applies to proceedings before the Secretary that precede a whistleblower’s appeal to our Court. See I.R.C. § 6103(k)(13) (permitting the disclosure of return information to a whistleblower related
1405 - 15 - (1994). The Internal Revenue Code taxes the income of all individuals; only nonresident aliens are excluded.2 See sec. 1. However wrongful the 1893 overthrow of the Kingdom of Hawaii may have been, we can provide no relief to petitioner from the lawful application of the general law of the United States, including the Internal Rev