§204

Payless Cashways, Inc. and Its Subsidiaries, Petitioner 114 T.C. No. 3 · 2000

Held: In order for a taxpayer to have a “world headquarters” within the meaning of TRA sec. 204(a)(7), a taxpayer must have substantial international operations which are directed from the headquarters. The existence of employees stationed outside the United States, exports or foreign source income, liability for foreign taxes, a foreign permanent establishment, and having foreign subsidiaries or foreign joint venture operations are all indicia of international operations. P did not have any of

Continental Illinois Corp. v. Commissioner 94 T.C. 165 · 1990

14, 1979).] The President’s message notifying Congress of the freeze stated: TO THE CONGRESS OF THE UNITED STATES: Pursuant to Section 204(b) of the International Emergency Economic Powers Act, 50 U.S.C.A.

Adam Sowards, Petitioner T.C. Memo. 2023-99 · 2023

(E) Identification number requirement.—No credit shall be allowed under this section to an eligible individual who does not include on the return of tax for the taxable year— (i) such individual’s taxpayer identification number, and (ii) if the individual is married (within the meaning of section 7703),[16] the taxpayer identification number of such individual’s spouse.

Michael Johnson & Cynthia Johnson, Petitioners 160 T.C. No. 2 · 2023

Section 179D(a) provides that “[t]there shall be allowed as a deduction an amount equal to the cost of energy efficient commercial building property placed in service during the taxable year.”7 For 7 As originally enacted in 2005, section 179D applied to property placed in service after December 31, 2005, and before January 1,

Oakbrook Land Holdings, LLC, William Duane Horton, Tax Matters Partner, Petitioner · 2020

882(a), (b), (d), 883(a), 884(a), 118 Stat. at 1478, 1509, 1627, 1631, 1632 (2004); Pub. L. No. 109-73, secs. 305(a), 306(a), 119 Stat. at 2025 (2005); Pub. L. No. 109-135, sec. 403(a)(16), (gg), 119 Stat. at 2619, 2631 (2005); Pub. L. No. 109-222, sec. 204(b), 120 Stat. at 350 (2006); Pub. L. No. 109-280, secs. 1202(a), 1204(a), 1206(a), (b)(1), 1213(a)(1), (b)-(d), 1214(a) and (b), 1215(a), 1216(a), 1217(a), 1218(a), 1219(c)(1), 1234(a), 120 Stat. at 1066, 1068, 1075, 1077, 1079, 1080, 1085,

Ory Eshel & Linda Coryell Eshel, Petitioners · 2014

204(a) (the United States Code is "prima facie" evidence ofthe laws ofthe United States). See, e.g., U.S. Nat'l Bank ofOr. v. Indep. Ins. Agents ofAm., Inc., 508 U.S. 439, 448 (1993) ("Though the appearance ofa provision in the current edition ofthe United States Code is 'prima facie' evidence that the provision has the force oflaw, it is the

Eshel v. Commissioner 142 T.C. 197 · 2014

204(a) (the United States Code is “prima facie” evidence of the laws of the United States). See, e.g., U.S. Nat’l Bank of Or. v. Indep. Ins. Agents of Am., Inc., 508 U.S. 439, 448 (1993) (“Though the appearance of a provision in the current edition of the United States Code is ‘prima facie’ evidence that the provision has the force of law, it

PSB Holdings, Inc., Petitioner 129 T.C. No. 15 · 2007

The report of the Senate Finance Committee, the committee in which TEFRA section 204(a) originated, sets forth the following rationale with respect to the cutback and similar provisions : Numerous corporate tax preferences have been enacted over the years in order to stimulate business investment and advance other worthwhile purposes .

L.S. Vines, Petitioner 126 T.C. No. 15 · 2006

204, 1999-1 C.B. at 504 itself corroborates this purpose: (continued...) - 29 - Accordingly, if a taxpayer changes his method of accounting and an amount would be duplicated or omitted because of the change, section 481(a) requires an adjustment to prevent the distortion. For example, if an accrual method taxpayer included in income for year

Vines v. Commissioner 126 T.C. 279 · 2006

204, 1999-1 C.B. at 504, itself corroborates this purpose: “In computing taxable income, § 481(a) requires a taxpayer to take into account those adjustments necessary to prevent amounts from being duplicated or omitted when the taxpayer’s taxable income is computed under a method of accounting different from the method used to compute taxable

Lee E. Seidel, Petitioner · 2005

Section 402(e)(1)(A) provides that an “alternate payee” who is the spouse or former spouse of the plan participant shall be treated as the distributee of any distribution or payment made to the “alternate payee” under a “qualified domestic relations order” as defined in section 414(p).

Laura D. Seidel, Petitioner T.C. Memo. 2005-67 · 2005

alternate payee under a QDRO will be taxable to the alternate payee, and not to the plan participant, - 16 - because section 402(e)(1)(A) treats the alternate payee as the distributee. The Retirement Equity Act of 1984 (REA 1984), Pub. L. 98- 397, sec. 204(b), 98 Stat. 1445, added section 414(p), which defines a QDRO. Section 414(p) provides, in pertinent part, the following: SEC. 414(p). Qualified Domestic Relations Order Defined.-- For purposes of this subsection and section 401(a)(13)-- (1)

Allyson Christina Briggs, Petitioner · 2004

Section 32, the earned income credit, was initially enacted as section 436 by section 204(a) of the Tax Reduction Act of 1975, Pub.

Stanley K. & Sandra B. Evanko, Petitioner · 2002

The taxpayer was not on "active duty" because, as a retired military JROTC instructor, he "is not, while so employed, considered to be on active duty or inactive duty training for any purpose." 10 U.S.C. sec. 2031(d)(2). Petitioners object to the Court's "reliance" on the language of 10 U.S.C. sec. 2031(d)(2). They argue that the p

Metrocorp, Inc., Petitioner · 2001

At the time of the purchase, Metrobank was an “insured depository institution”, within the meaning of section 204(c) of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989, Pub.

Ann Powers, f.k.a. Melanie Ann Studinger, Petitioners T.C. Memo. 2000-5 · 2000

At trial, petitioner testified that she was physically disabled and should therefore be deemed to have earned income pursuant to a special rule that “assumes an earned income of $200 per month for one qualifying person, and an earned income of $400 per month for two or more qualifying persons.” This special rule, however, serves to amelio

Dennis L. & Sharon E. Hayden, Petitioner 112 T.C. No. 11 · 1999

The genesis of section 179 is section 204(a), The Small Business Tax Revision Act of 1958, Pub.

Intel Corporation and Consolidated Subsidiaries, Petitioner 111 T.C. No. 4 · 1998

Section 204(b) of the 1942 Act, 56 Stat. 900, amended section 710(c) of the 1939 Code to provide a 2-year carryback of unused excess profit tax credit. Section 153(d) of the 1942 Act, 56 Stat. 848, amended section 3771 by adding subsection (e) to eliminate any interest on an "overpayment" attributable to either of such carrybacks for the period pri

Estate of Martin J. Machat, Deceased; Avril Giacobbi and Eric R. Sklar, Executors, Petitioners T.C. Memo. 1998-154 · 1998

on provisions - 11 - applied to family support obligations and State community property laws. Subsequent amendments addressed these issues. Sections 402(a)(9) and 414(p)(8), as enacted by the Retirement Equity Act of 1984 (REA '84), Pub. L. 98-397, sec. 204(c)(1) and (b), 98 Stat. 1448, 1445, provide that (1) if a qualified domestic relations order (QDRO) designates the spouse, former spouse, child, or other dependent of the plan participant as a person who is to receive the benefits payable wit

Jerry L. Burton, Petitioner T.C. Memo. 1997-20 · 1997

stribution from the Fluor Daniel retirement accounts will be allocated either to petitioner or to Mrs. Burton depending upon whether the Decree meets the statutory definition of a QDRO. - 7 - The Retirement Equity Act of 1984 (REA), Pub. L. 98-397, sec. 204(b), 98 Stat. 1445, added section 414(p), which defines a QDRO. Section 414(p) provides, in pertinent part, the following: SEC. 414(p). Qualified Domestic Relations Order Defined.--For purposes of this subsection and section 401(a)(13)-- (1) I

Galen J. Smith, Petitioner T.C. Memo. 1996-292 · 1996

204(b) of REA, 98 Stat. 1445, added sec. 414(p), which defines a QDRO. Sec. 401(a)(13)(B) provides that the creation, recognition, or assignment of an alternate payee's right to plan benefits under a QDRO does not violate the antialienation provisions of ERISA and sec. 401(a)(13)(A). - 6 - petitioner or his former spouse is responsible for th

Bayer v. Commissioner 98 T.C. 19 · 1992

Commercial Union Assurance Co. v. Commissioner 1 T.C. 1166 · 1943

Sunder v. U.S. Bancorp Pension Plan 586 F.3d 593 · Cir.

Lonecke v. CitiGroup Pension Plan 584 F.3d 457 · Cir.

In Re: Citigroup Pension Plan ERISA · Cir.

Heinz, Thomas E. v. Central Laborers Pen · Cir.

Soltane v. US Dept Justice · Cir.

Romero v. Allstate Corp. 404 F.3d 212 · Cir.

Edward Sunder v. U.S. Bank Pension Plan · Cir.

C.J.L.G., a Juvenile Male v. William Barr 923 F.3d 622 · Cir.

Gene Romero v. The Allstate Corporation 404 F.3d 212 · Cir.

Wilson v. Commissioner 705 F.3d 980 · Cir.

Don Casey Co. v. Commissioner 87 T.C. 847 · 1986

Molsen v. Commissioner 85 T.C. 485 · 1985

McQuiston v. Commissioner 78 T.C. 807 · 1982

Todd v. Commissioner 77 T.C. 246 · 1981

Medchem (P.R.), Inc. v. Commissioner 295 F.3d 118 · Cir.

Esden v. Bank of Boston 229 F.3d 154 · Cir.

Esden v. Bank Of Boston 229 F.3d 154 · Cir.

Thomas E. Heinz and Richard J. Schmitt, Jr. v. Central Laborers' Pension Fund 303 F.3d 802 · Cir.

Maine Yankee Atomic Power Company, Petitioner T.C. Memo. 2002-176 · 2002

Chicago Mercantile Exchange, Petitioner T.C. Memo. 2000-67 · 2000

Allstate Fire Insurance v. Commissioner 47 T.C. 237 · 1966

Philadelphia Manufacturers Mutual Insurance v. Commissioner 33 T.C. 490 · 1959

Chicago Mercantile Exchange, Petitioner T.C. Memo. 2001-189 · 2001

Southern Multi-Media Communications, Inc., f.k.a. Wometco Cable Corp. and Subsidiaries, f.k.a. Wexa Cable, Inc. and Subsidiaries, Petitioners 113 T.C. No. 27 · 1999

Halliburton Co. v. Commissioner 93 T.C. 758 · 1989

Estate of Moyer v. Commissioner 32 T.C. 515 · 1959

Holyoke Mutual Fire Insurance Co. v. Commissioner 28 T.C. 112 · 1957

Houston Title Guaranty Co. v. Commissioner 22 T.C. 989 · 1954

Federal Union Insurance v. Commissioner 5 T.C. 374 · 1945

Order of Railway Employees v. Commissioner 2 T.C. 607 · 1943

Hirt v. EQUITABLE RETIREMENT PLAN FOR EMPLOYEES 533 F.3d 102 · Cir.

Tasker v. DHL Retirement Savings Plan 621 F.3d 34 · Cir.

Hirt v. Equitable Retirement Plan for Employees, Managers & Agents 533 F.3d 102 · Cir.

William Pender v. Bank of America Corporation 788 F.3d 354 · Cir.

Shaver v. Siemens Corp. 670 F.3d 462 · Cir.

Stanley Smith v. Robert Contini 205 F.3d 597 · Cir.

David T. Hunter (99-3620) Robert Allison (99-3623) v. Caliber System, Inc., F/k/a Roadway Services, Inc. 220 F.3d 702 · Cir.

Swede v. Rochester Carpenters Pension Fund 467 F.3d 216 · Cir.

Alcantara v. Bakery & Confectionery Union & Industry International Pension Fund Pension Plan 751 F.3d 71 · Cir.

Chris Allen Ambrosius, Petitioner · 2014

Advance Publications, Inc. and Subsidiaries, Petitioner T.C. Memo. 2000-270 · 2000

Payless Cashways, Inc. v. Commissioner 114 T.C. 72 · 2000

Southern Multi-Media Communications, Inc. v. Commissioner 113 T.C. 412 · 1999

Exxon Mobil Corporation and Affiliated Companies, f.k.a. Exxon Corporation and Affiliated Companies, Petitioners 102 T.C. No. 33 · 1994

Exxon Corp. v. Commissioner 102 T.C. 721 · 1994

Darby v. Commissioner 97 T.C. 51 · 1991

Alexander v. Commissioner 95 T.C. 467 · 1990

Cal-Maine Foods, Inc. v. Commissioner 93 T.C. 181 · 1989

Cassuto v. Commissioner 93 T.C. 256 · 1989

Louisiana Land & Exploration Co. v. Commissioner 90 T.C. 630 · 1988

Porter v. Commissioner 88 T.C. 548 · 1987

Shell Oil Co. v. Commissioner 89 T.C. 371 · 1987

Stieha v. Commissioner 89 T.C. 784 · 1987

Illinois Power Co. v. Commissioner 87 T.C. 1417 · 1986

Jackson v. Commissioner 86 T.C. 492 · 1986

Lessinger v. Commissioner 85 T.C. 824 · 1985

Estate of Baron v. Commissioner 83 T.C. 542 · 1984

Whitcomb v. Commissioner 81 T.C. 505 · 1983

O'Connor v. Commissioner 78 T.C. 1 · 1982

Houchins v. Commissioner 79 T.C. 570 · 1982

Tribune Publishing Co. v. Commissioner 79 T.C. 1029 · 1982

Miller v. Commissioner 77 T.C. 97 · 1981

Lyle v. Commissioner 76 T.C. 668 · 1981

LTV Corp. v. Commissioner 64 T.C. 589 · 1975

Jones v. Commissioner 61 T.C. 78 · 1973

Puckett v. Commissioner 56 T.C. 1092 · 1971

Chartier Real Estate Co. v. Commissioner 52 T.C. 346 · 1969

Abegg v. Commissioner 50 T.C. 145 · 1968

Modern Life & Accident Insurance v. Commissioner 49 T.C. 670 · 1968

Commercial Fishermen's Inter-Insurance Exchange v. Commissioner 38 T.C. 915 · 1962

W. D. Haden Co. v. Commissioner 37 T.C. 512 · 1961

Steel Improvement & Forge Co. v. Commissioner 36 T.C. 265 · 1961

Shamrock Oil & Gas Corp. v. Commissioner 35 T.C. 979 · 1961

Estate of Zietz v. Commissioner 34 T.C. 351 · 1960

H. J. Heinz Co. v. Commissioner 32 T.C. 22 · 1959

Penn Mutual Indemnity Co. v. Commissioner 32 T.C. 653 · 1959

South Jersey Sand Co. v. Commissioner 30 T.C. 360 · 1958

New York Import & Export Exchange Corp. v. Commissioner 28 T.C. 269 · 1957

Citizens Fund Mutual Fire Insurance Co. v. Commissioner 28 T.C. 1017 · 1957

Manhattan Building Co. v. Commissioner 27 T.C. 1032 · 1957

Federated Mutual Implement & Hardware Insurance v. Commissioner 29 T.C. 262 · 1957

Northwest Casualty Co. v. Commissioner 29 T.C. 573 · 1957

Gramm Trailer Corp. v. Commissioner 26 T.C. 689 · 1956

Beckman Trust v. Commissioner 26 T.C. 1172 · 1956

Gross v. Commissioner 23 T.C. 756 · 1955

Lagreide v. Commissioner 23 T.C. 508 · 1954

Tazewell Service Co. v. Commissioner 19 T.C. 1180 · 1953

Smull v. Commissioner 17 T.C. 1393 · 1952

Great American Indemnity Co. v. Commissioner 19 T.C. 229 · 1952

Boissevain v. Commissioner 17 T.C. 325 · 1951

Riddlesbarger v. Commissioner 16 T.C. 820 · 1951

Wayne Title & Trust Co. v. Commissioner 16 T.C. 924 · 1951

Boston Elevated Railway Co. v. Commissioner 16 T.C. 1084 · 1951

Title & Trust Co. v. Commissioner 15 T.C. 510 · 1950

Home Title Guaranty Co. v. Commissioner 15 T.C. 637 · 1950

Kimbrell's Home Furnishings, Inc. v. Commissioner 7 T.C. 339 · 1946

C. P. A. Co. v. Commissioner 7 T.C. 912 · 1946

Beneficial Industrial Loan Corp. v. Commissioner 7 T.C. 1019 · 1946

Columbia Title Insurance v. Commissioner 3 T.C. 1099 · 1944

Blauvelt v. Commissioner 4 T.C. 10 · 1944

McCullough v. Commissioner 4 T.C. 109 · 1944

Palatine Insurance Co. v. Commissioner 4 T.C. 239 · 1944

General Life Insurance v. Commissioner 1 T.C. 555 · 1943

New Hampshire Fire Insurance v. Commissioner 2 T.C. 708 · 1943

Illinois Water Service Co. v. Commissioner 2 T.C. 1200 · 1943

Royal Highlanders v. Commissioner 1 T.C. 184 · 1942

DiCarlo v. St. Mary Hospital 530 F.3d 255 · Cir.

Wetzler v. Illinois CPA Society & Foundation Retirement Income Plan 586 F.3d 1053 · Cir.

Mayo Foundation for Medical Education & Research v. United States 568 F.3d 675 · Cir.

Thornton v. Graphic Communications Conference of the International Brotherhood of Teamsters Supplemental Retirement & Disability Fund 566 F.3d 597 · Cir.

Hathcock v. Acme Truck Lines, Inc. 262 F.3d 522 · Cir.

Carter v. Commissioner 746 F.3d 318 · Cir.

Schmitt v. City of Detroit 395 F.3d 327 · Cir.

United States v. One TRW, Model M14 · Cir.

West v. AK Steel Corporation 484 F.3d 395 · Cir.

Charles Thornton v. Graphic Commmunications Conference · Cir.

Thomas Wetzler v. Illinois CPA Society & Foundat · Cir.

Burstein v. Retirement Account Plan for Employees of Allegheny Health Education & Research Foundation 334 F.3d 365 · Cir.

DiCarlo v. St Mary Hosp · Cir.

Mayo Foundation v. United States · Cir.

Jennifer Durand v. The Hanover Insurance Group 806 F.3d 367 · Cir.

State of Texas v. USA · Cir.

Bodine v. Employers Casualty Co. 352 F.3d 245 · Cir.

Laurent v. PricewaterhouseCoopers LLP 945 F.3d 739 · Cir.

Standing Akimbo, LLC v. United States 955 F.3d 1146 · Cir.

John Doe 1 v. Donald Trump · Cir.

John Doe 1 v. Donald Trump 957 F.3d 1050 · Cir.

John Doe 1 v. Donald Trump 984 F.3d 848 · Cir.

Perreca v. Gluck 295 F.3d 215 · Cir.

Bell Atlantic Corporation v. United States 224 F.3d 220 · Cir.

Perreca v. Gluck 295 F.3d 215 · Cir.

William H. Burstein, M.D. v. Retirement Account Plan For Employees Of Allegheny Health Education And Research Foundation 334 F.3d 365 · Cir.

Camphill Soltane v. Us Department of Justice Immigration & Naturalization Service 381 F.3d 143 · Cir.

Schmitt v. City of Detroit 395 F.3d 327 · Cir.

West v. Ak Steel Corporation 484 F.3d 395 · Cir.

158 Citing Cases

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