§1793

2 cases·1 followed·1 cited—50% support

Statute Text — 26 U.S.C. §1793

Statute text not available for this section.

2 Citing Cases

Oliver Q. & Talietha Foust, Petitioner T.C. Memo. 1995-481 · 1995

They also claimed a deduction pursuant to section 1793 of $3,057 as a result of their stock ownership in Vosburg.

Continuing Life Communities Thousand Oaks LLC, Spieker CLC, LLC, Tax Matters Partner, Petitioner T.C. Memo. 2022-31 · 2022

§ 1793.5(d).3 California isn’t alone; other states have also enacted strict regulations on continuing-care communities. See, e.g., N.J. Stat. Ann. § 52:27d-330 (West 2021) (New Jersey); 2021 N.M. Laws Ch. 56 (S.B. 152) (New Mexico); N.Y. Pub. Health Law § 4650 (McKinney 2021) (New York). Entry into the industry in California is controlled by the st