§2802
5 cases·1 criticized·4 cited
Statute Text — 26 U.S.C. §2802
Statute text not available for this section.
5 Citing Cases
y to the proper, orderly and prompt conduct ofthe business, and by the failure to obey no prejudice will occur to those whose rights are protectedby the statute, are not commonly considered mandatory.'" (quoting 2 Sutherland, Statutory Construction, sec. 2802, at 216 (3d ed.))). We have previously found that a taxpayermay substantially comply with the substantiation requirements notwithstandingthe taxpayer's premature appraisal. See Consol. Investors Grp. v. Commissioner, T.C. Memo. 2009-290, sl
y to the proper, orderly and prompt conduct ofthe business, and by the failure to obey no prejudice will occur to those whose rights are protectedby the statute, are not commonly considered mandatory.'" (quoting 2 Sutherland, Statutory Construction, sec. 2802, at 216 (3d ed.))). We have previously found that a taxpayermay substantially comply with the substantiation requirements notwithstandingthe taxpayer's premature appraisal. See Consol. Investors Grp. v. Commissioner, T.C. Memo. 2009-290, sl