§1432

6 cases·6 cited

Statute Text — 26 U.S.C. §1432

Statute text not available for this section.

6 Citing Cases

Anthony J.A. Bryan, Jr., Petitioner T.C. Memo. 2023-74 · 2023

However, we do not find in the record that any of the co-borrowers are related to Pool Boy’s partners under Treasury Regulation § 1.752- 4(b). New Moon’s right of reimbursement from these entities is therefore irrelevant for purposes of the economic risk of loss analysis, for reasons we previously discussed. 15 [*15] $2.7 milli

Bloomfield v. Commissioner 52 T.C. 745 · 1969

Rude v. Commissioner 48 T.C. 165 · 1967

Estate of Atkins v. Commissioner 2 T.C. 332 · 1943

Schiffmann v. United States 811 F.3d 519 · Cir.

Sofco Erectors, Inc. v. Trustees of the Ohio Operating Eng'rs Pension Fund 15 F.4th 407 · Cir.