§1707

6 cases·6 cited

Statute Text — 26 U.S.C. §1707

Statute text not available for this section.

6 Citing Cases

Pavel & Ana Dobra, Petitioner 111 T.C. No. 19 · 1998

ayment Settlement Act of 1982, Pub. L. 97-473, 96 Stat. 2606. However, in its 1982 form, sec. 131 applied only to payments made to foster parents for caring for foster children. Sec. 131 was amended to apply to payments made for adult foster care by sec. 1707(a) of the Tax Reform Act of 1986 (TRA 86), Pub. L. 99-514, 100 Stat. 2781. This amendment was added by the conferees. See H. Conf. Rept. 99-841 (the TRA 86 Conference Report) at II-838 and II-839 (1986), 1986-3 C.B. (Vol. 4) 838- 839. As we

Benjamin B. & Dorina Micorescu, Petitioner T.C. Memo. 1998-398 · 1998

99-514, section 1707, 100 Stat. 2085, 2781-2782, amended section 131 to extend to certain adult foster care payments the exclusion from gross income. Petitioners point to the language of H. Conf. Rept. 99-841 (Vol. II), at II-838 through II-839 (1986), 1986-3 C.B. (Vol. 4) 1, 838-839, which says: The conferees intend that this extension of the exclusion to

Cato v. Commissioner 99 T.C. 633 · 1992

Lincoln Savings & Loan Ass'n v. Commissioner 51 T.C. 82 · 1968

First Commercial Bank v. Commissioner 45 T.C. 175 · 1965

Miners National Bank v. Commissioner 33 T.C. 42 · 1959

§1707

6 Citing Cases

New cases, delivered.