§1721

2 cases·2 cited

Statute Text — 26 U.S.C. §1721

Statute text not available for this section.

2 Citing Cases

James M. Root & Valerie K. Root, Petitioners T.C. Memo. 2025-51 · 2025

The Commissioner contends that the Roots did not engage in a trade or business, within the meaning of sections 165(c)(1) 1 Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C.

United States v. Newell 658 F.3d 1 · Cir.