§2452
3 cases·3 cited
Statute Text — 26 U.S.C. §2452
Statute text not available for this section.
3 Citing Cases
2452 (2012)), and is governed by 22 C.F.R. ch. I, subch. G, pt. 62. Since the Department ofState regulations governing the EVP were substantially modified effective January 5, 2015, Public Notice, 79 Fed. Reg. 60,294 (Oct. 6, 2014), we look to the regulations as they existed in 2012, see, e.g., Anthes v. Commissioner, 81 T.C. 1, 7 (1983) ("We
2452 (2012)), and is governed by 22 C.F.R. ch. I, subch. G, pt. 62. Since the Department ofState regulations governing the EVP were substantially modified effective January 5, 2015, Public Notice, 79 Fed. Reg. 60,294 (Oct. 6, 2014), we look to the regulations as they existed in 2012, see, e.g., Anthes v. Commissioner, 81 T.C. 1, 7 (1983) ("We
2452 (2012)), and is governed by 22 C.F.R. ch. I, subch. G, pt. 62. Since the Department ofState regulations governing the EVP were substantially modified effective January 5, 2015, Public Notice, 79 Fed. Reg. 60,294 (Oct. 6, 2014), we look to the regulations as they existed in 2012, see, e.g., Anthes v. Commissioner, 81 T.C. 1, 7 (1983) ("We