§226 — Cross reference
21 cases·1 followed·2 overruled·18 cited—5% support
Statute Text — 26 U.S.C. §226
For deductions in respect of a decedent, see section 691.
21 Citing Cases
Dunne filed a Verified Petition for Appointment of a Custodian against FRC in the Chancery Court of New Castle County, Delaware, pursuant to section 226 of Delaware's general corporate law .
Tier 2 of a railroad employee annuity is based only on the employee’s railroad service. See 20 C.F.R. § 226.11 (2016). A supplemental annuity is an additional benefit with respect to railroad service. See 20 C.F.R. §§ 216.41, 226.16 (2016). 3 [*3] Tier 1 $2529.00 Tier 2 $1509.97 Supplemental Annuity $43.00 Gross RRB Benefit $4081.
The lawsuit alleged the following causes of action: (1) willful misclassification in violation of California Labor Code § 226.8; (2) disability discrimination in violation of the California Fair Employment and Housing Act (California FEHA), California Government Code § 12940, et seq.; (3) failure to accommodate disability in violation of the California FEHA; (4) failure to engage in the interactive process in violation of the California FEHA; (5) age discrimination
: An individual may have more than one employer at the same time. “A person may be the servant of two masters * * * at one time as to one act, if the service to one does not involve abandonment of the service to the other.” 2 Restatement, Agency 2d, sec. 226 (1958). And previous cases decided under section 912(2) seem to have all involved taxpayers who had no connection with the Federal Government, rather than the sort of dual control Pavich credibly testified he was subject to. See, e.g., Grauv
: An individual may have more than one employer at the same time. "A person may be the servant of two masters * * * at one time as to one act, if the service to one does not involve abandonment of the service to the other." 2 Restatement, Agency 2d, sec. 226 (1958). And previous cases decided under section 912(2) seem to have all involved taxpayers who had no connection with the Federal Government, rather than the sort of dual control Pavich credibly testified he was subject to. See, e.g., Grauv
l. 87-41, 1987-1 C.B. 296. And the common law recognizes that “a person may be the servant of two masters * * * at one time as to one act, if the service to one does not involve the abandonment of the service to the other.” 2 Restatement Agency 2d, sec. 226 (1958). There is even an “inference” (by which the Restatement seems to mean a rebuttable presumption) that “the actor remains in his general employment so long as, by the service rendered another, he is performing the business entrusted to h
226.407 (1980) (special ed.) and 12 C.F.R. sec. 226.407 (1981) [special ed.]. - 11 - annual fees in their books ratably over 12 months. When the annual fee was assessed, the issuing banks established a credit card receivable and made an offsetting credit entry to the deferred income account corresponding to the calendar month of the assessmen
226.9(b) (1981), stating the change in contract terms and a letter describing the services - 7 - provided to cardholders. William F. Binns, petitioner's vice president in charge of credit card services, answered telephone and written inquiries objecting to the new fee. He told cardholders that the card was a good value for $1.25 a month. Peti