§1433

10 cases·2 followed·4 distinguished·2 overruled·2 cited—20% support

Statute Text — 26 U.S.C. §1433

Statute text not available for this section.

10 Citing Cases

OVERRULED Estate of Eleanor R. Gerson, Deceased; Allan D. Kleinman, Executor, Petitioners 127 T.C. No. 11 · 2006

967 (2005), allows an agency in certain cases to overrule an adverse judicial interpretation through the issuance of regulations, that case is inapplicable where, as here, the judicial interpretation follows from the unambiguous terms of the statute.

DIST. E. Norman Peterson Marital Trust; Chemical Bank, Trustee, Petitioners 102 T.C. No. 38 · 1994

1433(b), 100 Stat. 2731, do not prevent the application of the generation-skipping transfer (GST) tax to the transfers. Held, further, sec. 26.2601-1(b)(1)(v)(A), Temporary GST Tax Regs., 53 Fed. Reg. 8445 (Mar. 15, 1988), corrected by 53 Fed. Reg. 18839 (May 25, 1988), is valid. 2. Held, further, the GST tax exception provided by TRA 1986 sec. 1433(b)(3), relating to certain transfers to grandchildren, does not apply to the transfers.

Estate of Gerson v. Commissioner 127 T.C. 139 · 2006

United States, supra at 813, begins its analysis by correctly stating that the general rule [of section 1433] * * * would apply [the GST tax] to any transfer taking place after the enactment of the statute * * *.

E. Norman Peterson Marital Trust v. Commissioner 102 T.C. 790 · 1994

ct of 1986 (TRA 1986), Pub. L. 99-514, 100 Stat. 2085, substantially modified, and retroactively repealed, a prior tax on generation-skipping transfers that had been enacted in 1976. H. Rept. 99-426 (1985), 1986-3 C.B. (Vol. 2) 1, 824, 828. TRA 1986 sec. 1433 provides: SEC. 1433. EFFECTIVE DATES. (a) General Rule. — Except as provided in subsection (b), the amendments made by this part shall apply to any generation-skipping transfer (within the meaning of section 2611 of the Internal Revenue Cod

Carlebach v. Commissioner 139 T.C. 1 · 2012

In pertinent part, 8 U.S.C. sec. 1433 provides: SEC. 1433. CHILDREN BORN AND RESIDING OUTSIDE THE UNITED STATES; CONDITIONS FOR ACQUIRING CERTIFICATE OF CITIZENSHIP. (a) Application by citizen parents; requirements. A parent who is a citizen of the United States (or, if the citizen parent has died during the preceding 5 years, a c

Daniel & Reizel Stern, Petitioner T.C. Memo. 2012-204 · 2012

1433 (2006) (permitting aparent who is a citizen ofthe United States to apply for naturalization on behalfofa child born outside ofthe United States who has not acquired citizenship automatically under INA sec. 320, 8 U.S.C. sec. 1431 (2006)(relating to children born outside ofthe United States and residing permanently in the United States)).

Estate of Gerson v. Commissioner 507 F.3d 435 · Cir.

Gerson v. CIR · Cir.

Leah M. Carlebach & Uriel Fried, Petitioners 139 T.C. No. 1 · 2012

Estate of Timken v. United States 601 F.3d 431 · Cir.