§1655

6 cases·2 followed·4 cited33% support

Statute text not available for this section.

6 Citing Cases

Section 1655 provides generally for the treatment of losses 5 Section 165 provides in pertinent part as follows: SEC. 165. LOSSES. (a) General Rule.--There shall be allowed as a deduction any loss sustained during the taxable year and not compensated for by insurance or otherwise. * * * * * ·* * (c) Limitation on Losses of Individuals.--In the case

Section 1655 provides generally for the treatment of losses 3 Section 165 provides in pertinent part as follows: SEC. 165. LOSSES. (a) General Rule.--There shall be allowed as a deduction any loss sustained during the.taxable year and not compensated for by insurance or otherwise. * * * * * * * (c) Limitation on Losses of Individuals.--In the case

Raymond H. & Ana A. Ryan, Petitioner T.C. Memo. 2011-139 · 2011

1655.15(a) (2007)'; see also Duncan v. "In discussing the applicability of the phrase "separation from service," the parties -erroneously analyzed sec. 401(k) (2) (B). The TSP regulation permitting repayment acceleration usea the phrase "separates from Government service", and this phrase is the relevant one. 5 C.F.R. sec. 1655.15(a) (2) (2007

This rule does not limit the power of a court to entertain an independent action to relieve a party from a judgment, order, or proceeding, or to grant relief to a defendant not actually personally notified as provided in Title 28, U.S.C., § 1655, or to set aside a judgment for fraud upon the court.

Estate of Smith v. Commissioner 123 T.C. 15 · 2004

This rule does not limit the power of a court to entertain an independent action to relieve a party from a judgment, order, or proceeding, or to grant relief to a defendant not actually personally notified as provided in Title 28, U.S.C., § 1655, or to set aside a judgment for fraud upon the court.

Lydon v. Commissioner 56 T.C. 128 · 1971