§282

12 cases·1 criticized·11 cited

Statute Text — 26 U.S.C. §282

Statute text not available for this section.

12 Citing Cases

Estate of Leona Engelman, Deceased; Peggy D. Mattson, Executor, Petitioners 121 T.C. No. 4 · 2003

Code section 282(a) (West 2002) provides: Unless the creator of the interest provides for a specific disposition of the interest in the event of a disclaimer, the interest disclaimed shall descend, go, be distributed, or continue to be held (1) as to a present interest, as if the disclaimant had predeceased the creator of the interest or (2) as to a fut

Fidelity-Philadelphia Trust Co. v. Commissioner 23 T.C. 527 · 1954

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

Sharpe v. Commissioner 69 T.C. 19 · 1977

Tanner v. Commissioner 64 T.C. 415 · 1975

Fotochrome, Inc. v. Commissioner 57 T.C. 842 · 1972

Orenduff v. Commissioner 49 T.C. 329 · 1968

Prather v. Commissioner 50 T.C. 445 · 1968

Williams v. Commissioner 44 T.C. 673 · 1965

Internal Revenue Service v. Murphy 892 F.3d 29 · Cir.

Nadine Pellegrino v. TSA 937 F.3d 164 · Cir.

In Re Tamoxifen Citrate Antitrust Litigation 429 F.3d 370 · Cir.

§282

12 Citing Cases

New cases, delivered.