§23305

2 cases·2 cited

Statute Text — 26 U.S.C. §23305

Statute text not available for this section.

2 Citing Cases

Medical Weight Control Specialist, Petitioner · 2015

23305.1(c)(1)(A) and (B) (West 2004). The filing ofa petition for redetermination ofa Federal tax deficiency neither is contractual nor involves the sale ofland in California. This Court'sjurisdiction is statutory, not contractual, and a party may not conferjurisdiction on this Court by agreement or concession. See Camous v. Commissioner, 67 T

David Dung Le, M.D., Inc., Petitioner 114 T.C. No. 18 · 2000

e applicable, and the suspension or forfeiture therein provided for shall thereupon become effective. The certificate of the secretary of state shall be prima facie evidence of the suspension or forfeiture. [Cal. Rev. & Tax. sec. 23302 (West 1992).] § 23305a. Certificate of revivor; clearance of corporate name; reinstatement; prima facie evidence 1 Cal. Rev. & Tax. Code sec. 21020 (West 1992) provides: § 21020. Suspension under bank and corporation tax law; preliminary notice; mailing For the pu