§210

26 cases·26 cited

Statute Text — 26 U.S.C. §210

Statute text not available for this section.

26 Citing Cases

Harry E. Peaden, Jr. & Cindy D. Peaden, Petitioners 113 T.C. No. 6 · 1999

TEFRA section 210, 96 Stat. 447, precluded the Commissioner from considering TRAC provisions in determining whether an agreement was a lease until a statute is enacted or regulations are issued. See Leslie Leasing Co. v. Commissioner, 80 T.C. 411 (1983). After the enactment of TEFRA, the Court of Appeals for the Ninth Circuit reversed our decision in Swi

Chronicle Publishing Co. v. Commissioner 97 T.C. 445 · 1991

Resale Mobile Homes, Inc. v. Commissioner 91 T.C. 1085 · 1988

Durkin v. Commissioner 87 T.C. 1329 · 1986

Garrison v. Commissioner 86 T.C. 764 · 1986

Leslie Leasing Co. v. Commissioner 80 T.C. 411 · 1983

Greene v. Commissioner 81 T.C. 132 · 1983

Faura v. Commissioner 73 T.C. 849 · 1980

Tucker v. Commissioner 69 T.C. 675 · 1978

Valdes v. Commissioner 60 T.C. 910 · 1973

Picchione v. Commissioner 54 T.C. 1490 · 1970

Stoner-Mudge, Inc. v. Commissioner 15 T.C. 419 · 1950

Morganton Full Fashioned Hosiery Co. v. Commissioner 14 T.C. 695 · 1950

United States v. Joseph Konrad · Cir.

Export-Import Bank of United States v. Asia Pulp & Paper Co. 609 F.3d 111 · Cir.

Export-Import v. Asia Pulp & Paper · Cir.

Kerkhof v. MCI Worldcom, Inc. 282 F.3d 44 · Cir.

United States v. Textron Inc. · Cir.

United States v. Luciano Pascacio-Rodriguez 749 F.3d 353 · Cir.

United States v. Omarr D. Teague · Cir.

United States v. Corey Grant 887 F.3d 131 · Cir.

Ky. Emps. Ret. Sys. v. Seven Counties Servs., Inc. 901 F.3d 718 · Cir.

United States v. Davion Fitzgerald 935 F.3d 814 · Cir.

Emilio Torres v. Salvatore Vitale 954 F.3d 866 · Cir.

United States v. Teague 884 F.3d 726 · Cir.

United States v. Troy Brasby 61 F.4th 127 · Cir.

§210

26 Citing Cases

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