§27022

1 cases·1 followed—100% support

Statute Text — 26 U.S.C. §27022

Statute text not available for this section.

1 Citing Cases

FOLLOWED Audrey J. Walton, Petitioner 115 T.C. No. 41 · 2000

We hold that Example 5 is an unreasonable interpretation - 25 - and an invalid extension of section 27022, and we need not reach the issue of whether it was adopted in violation of the Administrative Procedures Act.