§1531

8 cases·8 cited

Statute text not available for this section.

8 Citing Cases

Charles F. & Susan G. Glass, Petitioner 124 T.C. No. 16 · 2005

1531(b) (2000), which will yield a significant public benefit. Respondent argues that petitioners have not proven that the conservation easements did any of those things. Respondent concludes, argues, and determined that the conservation easements are not qualified conservation contributions under section 170(h)(1). Respondent’s deficiency det

Spruance v. Commissioner 60 T.C. 141 · 1973
Collins v. Commissioner 46 T.C. 461 · 1966
United States v. Ernst Jacob GmbH & Co. KG · Cir.
United States v. Stevens 533 F.3d 218 · Cir.
United States v. Stevens · Cir.
Gill v. OPM · Cir.
Massachusetts v. United States Department of Health & Human Services 682 F.3d 1 · Cir.

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