§1505 — Cross references

18 cases·1 followed·3 overruled·14 cited—6% support

Statute Text — 26 U.S.C. §1505

(1)

For suspension of running of statute of limitations when notice in respect of a deficiency is mailed to one corporation, see section 6503(a)(1).

(2)

For allocation of income and deductions of related trades or businesses, see section 482.

18 Citing Cases

3M Company and Subsidiaries, Petitioner 160 T.C. No. 3 · 2023

1505(a) and (b) (2012). 47 Codified as amended at 44 U.S.C. sec. 1501 (2012). 48 Codified as amended at 44 U.S.C. sec. 1503 (Supp. IV 2017). 80 Division by the relevant agency;49 that after filing, a copy of each document had to be made immediately available for public inspection at the Federal Register Division; and that once filed with the

John J. Green, Petitioner T.C. Memo. 2003-264 · 2003

as well as because there is no evidence in the record to establish that the person who sent the document on behalf of the Secretary was delegated to do so by a delegation order published in the Federal Register as required by 5 USC §553 and 44 USC §1505. Discussion Respondent contends that there is no dispute as to any material fact with respect to this collection action and that respondent’s determination to proceed with collection of petitioner’s outstanding tax for 1996 should be sustained a

United States v. Sullivan 131 F.4th 776 · Cir.

United States v. Sullivan · Cir.

USA V. FOREST KIRST · Cir.

United States v. Perez 575 F.3d 164 · Cir.

Stamos v. Commissioner 95 T.C. 624 · 1990

Dividend Industries, Inc. v. Commissioner 88 T.C. 145 · 1987

Billman v. Commissioner 83 T.C. 534 · 1984

Regal, Inc. v. Commissioner 53 T.C. 261 · 1969

United States v. Robert Stinson, Jr. 734 F.3d 180 · Cir.

Island Industries, Inc. v. Sigma Corporation 142 F.4th 1153 · Cir.

Island Industries, Inc. v. Sigma Corporation · Cir.

United States v. Floyd 740 F.3d 22 · Cir.

United States v. Perez · Cir.

Agustin Valenzuela Gallardo v. William Barr 968 F.3d 1053 · Cir.

United States v. Kenneth Smukler 986 F.3d 229 · Cir.

United States v. Kenneth Smukler 991 F.3d 472 · Cir.

§1505 — Cross references

18 Citing Cases

New cases, delivered.