§1452

14 cases·2 followed·1 questioned·1 criticized·2 overruled·8 cited—14% support

Statute Text — 26 U.S.C. §1452

Statute text not available for this section.

14 Citing Cases

Albert G. Hill, III, Petitioner T.C. Memo. 2021-121 · 2021

7481(c)(2)(B); see also Estate of Smith v.

Ed Thielking, Inc., Petitioner · 2020

e turn instead to an analysis ofthe ESOP's form failures. a. Small Business Job Protection Act of 1996 Congress repealed section 415(e) for plan years beginning after December 31, 1999. Small Business Job Protection Act of 1996, Pub. L. No. 104-188, sec. 1452(a), (d)(1), 110 Stat. at 1816. The Commissioner designated any provision that failed to reflect the repeal ofsection 415(e) as a disqualifying provision under section 1.401(b)-1(b), Income Tax Regs. Rev. Proc. 99-23, sec. 4, 1999-1 C.B. 920

Wayne M. & Janet L. Johnson, Petitioner T.C. Memo. 1999-412 · 1999

1452(b) (1988) (repealed by Act of Nov. 28, 1990, Pub. L. 101-625, 104 Stat. 4128). The general partners and shareholders, petitioner included, were required to execute personal guaranties on the debt financed. After the entities failed to pay the debt incurred, the properties which were purchased by the separate entities were foreclosed upon.

Hallmark Cards, Incorporated and Subsidiaries, Petitioner 111 T.C. No. 14 · 1998

1452, 111 Stat. 1054, effective on the date of enactment, August 5, 1997. Prior to the amendment, section 7481(c) read: (c) Jurisdiction Over Interest Determinations.-- Notwithstanding subsection (a), if-- (1) an assessment has been made by the Secretary under section 6215 which includes interest as imposed by this title, (2) the taxpayer has

Orange County Water District v. Unocal Corp. 584 F.3d 43 · Cir.

In Re: Orange County Water District · Cir.

In Re: Cody, Inc., Debtor. Cody, Inc., Debtor-Appellant v. County of Orange and Town of Woodbury 338 F.3d 89 · Cir.

Delaware County v. Federal Housing Finance Agency 747 F.3d 215 · Cir.

California Public Employees' Retirement System v. Worldcom, Inc. 368 F.3d 86 · Cir.

California Public Employees' Retirement System v. WorldCom, Inc. 368 F.3d 86 · Cir.

Warbelow's Air Ventures, Inc., Petitioner 118 T.C. No. 37 · 2002

Warbelow's Air Ventures, Inc. v. Commissioner 118 T.C. 579 · 2002

Sarabia v. Noem · Cir.

In Re Worth A. Sallee and Sandra M. Sallee, Debtors. Worth A. Sallee, Sandra M. Sallee, and John Wilson, Trustee, Plaintiffs-Appellees/cross-Appellants v. Fort Knox National Bank, N.A. And Dickinson Financial Corporation, Defendants-Appellants/cross-Appellees 286 F.3d 878 · Cir.