§1507

10 cases·1 distinguished·1 criticized·8 cited

Statute Text — 26 U.S.C. §1507

Statute text not available for this section.

10 Citing Cases

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

52 This provision has been described as “requiring filing as a condition precedent to validity”. James H. Ronald, “Publication of Federal Administrative Legislation”, 7 Geo. Wash. L. Rev. 52, 75 (1938). 81 is generally “sufficient” to give notice of its contents to any person subject to it or affected by it. Third, section 7 of t

Claude Franklin Sanders, Petitioner T.C. Memo. 2023-71 · 2023

Regardless of the Department of the Treasury’s compliance with the APA, the obligation to file tax returns is from the Code itself, without reference to the regulations. See United States v. Hicks, 947 F.2d 1356, 1360 (9th Cir. 1991); United States v. Bowers, 920 F.2d 220, 222 (4th Cir. 1990); United States v. Wunder, 919 F.2d 34, 38 (6th C

State Farm Mutual Automobile Insurance Company and Subsidiaries, Petitioner 119 T.C. No. 21 · 2002

1739, nonlife insurance companies were prohibited from filing consolidated returns with life insurance companies. See S. Conf. Rept. 94-1236, at 511 (1976), 1976-3 C.B. (Vol. 3) 807, 915. The restrictions sought to ensure that life insurance companies, traditionally profitable, paid income tax commensurate with their investment

CIGNA Corporation and Consolidated Subsidiaries, Petitioner 109 T.C. No. 5 · 1997

1507(a), 90 Stat. 1739, in order that nonlife companies (such as P&C insurance companies, which P&C industry had been experiencing losses and a diminished - 10 - capacity to write insurance) could use nonlife losses to reduce income of affiliated life companies. Congress anticipated that the option to consolidate nonlife and life companies wo

George Nichols, Iii, in His Capacity as Liquidator of Kentucky Central Life Insurance Company v. United States 260 F.3d 637 · Cir.

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

Estate of Mildred Geraldine Letts, Deceased; James P. Letts, III, & Joanne L. Magbee, Co-Executors, Petitioners 109 T.C. No. 5 · 1997

Laughinghouse v. Commissioner 80 T.C. 425 · 1983

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

State Farm Mutual Automobile Insurance v. Commissioner 105 F. App'x 67 · Cir.