§228

12 cases·3 followed·9 cited—25% support

Statute Text — 26 U.S.C. §228

Statute text not available for this section.

12 Citing Cases

Hallmark Research Collective, Petitioner 159 T.C. No. 6 · 2022

1057, 1075; and in 1921 Congress established the administrative deficiency appeal procedures by statute, see Revenue Act of 1921, ch. 136, § 250(d), 42 Stat. 227, 266. 2. Pre-assessment judicial review of IRS deficiency determinations is assigned to the Tax Court. Congress was soon unsatisfied with a lone administrative remedy for p

Estate of Sylvia Riese, Deceased, Ellen C. Grimes and Judith A. Zipp, Executors, Petitioners T.C. Memo. 2011-60 · 2011

228 (McKinney 2006); Talamo v. Spitzmiller, 23 N.E. 980 (N.Y. 1890). Decedent therefore had a personal obligation to pay rent'and was indebted to the Property Trusts at the time she died. Accordingly, the estate is entitled to a deduction for accrued rent as a debt of the decedent. 2 18 - Deduction for Unpaid Rent and Investment Management Fe

Faigle Tool & Die Corp. v. Commissioner 7 T.C. 236 · 1946

United States v. Hanna 630 F.3d 505 · Cir.

United States v. Smith 278 F.3d 33 · Cir.

Outwin v. Commissioner 76 T.C. 153 · 1981

Imel v. Commissioner 61 T.C. 318 · 1973

Cox v. Commissioner 60 T.C. 461 · 1973

Thomas More Law Center v. Barack Obama · Cir.

United States v. Robert Ike George, Also Known as "Robert George Ike," Also Known as "George Edward Carter" 386 F.3d 383 · Cir.

E. Jean Carroll v. Donald J. Trump · Cir.

Gazzola v. Hochul 88 F.4th 186 · Cir.