IRC Authority Graph

§160

33 cases·3 followed·1 questioned·1 criticized·4 overruled·24 cited—9% support

Statute Text — 26 U.S.C. §160

Statute text not available for this section.

33 Citing Cases

Estate of James Stuart, Jr., Deceased, Wells Fargo Bank, N.A., Personal Representative, Petitioners · 2015

2002), where one question was whether value was received for purposes ofsection 160/4(a) ofIllinois UFTA, 740 Ill.

Robert Edwin Joyce, Transferee, Deceased, Petitioner · 2015

2002), where one question was whether value was received for purposes ofsection 160/4(a) ofIllinois UFTA, 740 Ill.

Arnold John Walters, Jr., Transferee, Petitioner · 2015

2002), where one question was whether value was received for purposes ofsection 160/4(a) ofIllinois UFTA, 740 Ill.

William Scott Stuart, Jr., Transferee, Petitioner · 2015

2002), where one question was whether value was received for purposes ofsection 160/4(a) ofIllinois UFTA, 740 Ill.

David W. Chiu, Petitioner T.C. Memo. 1997-199 · 1997

160(b) at 12 (1955). Thus, the available evidence strongly suggests that the situs of any trust to which the Varian IRA proceeds were transferred is the Hong Kong branch office of 6Sec. 408(h) further provides that a "custodial account" may be treated as a "trust" for purposes of sec. 408, but such custodial account must also be maintained in

National Labor Relations Board v. MacY's Inc. · Cir.
New York Party Shuttle v. NLRB 18 F.4th 753 · Cir.
Wilson v. Commissioner 705 F.3d 980 · Cir.
United States v. Bradley Olson 98 F.4th 840 · Cir.
Leckey v. Stefano 501 F.3d 212 · Cir.
Linen Thread Co. v. Commissioner 4 T.C. 802 · 1945
Lanman & Kemp-Barclay & Co. v. Commissioner 26 T.C. 582 · 1956
Northwestern Mutual Fire Ass'n v. Commissioner 12 T.C. 498 · 1949
National Labor Relations Board v. MacY's Inc. · Cir.
Estate of Bailey v. Commissioner 79 T.C. 441 · 1982
Andrew v. Commissioner 54 T.C. 239 · 1970
Estate of Berry v. Commissioner 41 T.C. 702 · 1964
Spermacet Whaling & Shipping Co. S/A v. Commissioner 30 T.C. 618 · 1958
Garsaud v. Commissioner 28 T.C. 1086 · 1957
Linen Thread Co. v. Commissioner 14 T.C. 725 · 1950
European Naval Stores Co. v. Commissioner 11 T.C. 127 · 1948
United States v. Tyren Cervenak 135 F.4th 311 · Cir.
United States v. Tyren Cervenak · Cir.
U.S. Bank National Ass'n v. Verizon Communications, Inc. 761 F.3d 409 · Cir.
U.S. Bank National Association v. Verizon Communic · Cir.
Gettings v. Bldg & Laborers · Cir.
United States v. Rabb 942 F.3d 1 · Cir.
United States v. Scott 954 F.3d 74 · Cir.
United States v. Scott 990 F.3d 94 · Cir.
Atlantic Limousine, Inc., No. 99-5609 v. National Labor Relations Board, National Labor Relations Board, No. 99-5725 v. Atlantic Limousine, Inc. 243 F.3d 711 · Cir.
Judy Gettings v. Building Laborers Local 310 Fringe Benefits Fund 349 F.3d 300 · Cir.
National Security Systems, Inc. v. Iola 700 F.3d 65 · Cir.
New Concepts for Living Inc v. NLRB 94 F.4th 272 · Cir.