IRC Authority Graph

§300

67 cases·2 followed·1 questioned·5 overruled·59 cited—3% support

Statute Text — 26 U.S.C. §300

Statute text not available for this section.

67 Citing Cases

David Casimer Brzyski, Petitioners · 2020

300 (West 2020); Mo. Rev. Stat. sec. 451.040 (2020); see also Etienne v. DKM Enters., Inc., 186 Cal. Rptr. 321, 322 (Cal. Ct. App. 1982); Doyle v. Doyle, 497 S.W.2d 846, 847 (Mo. Ct. App. 1973). The three factors that constitute a common law marriage in Kansas are: (1) the two individuals must have the requisite capacity to marry, (2) the indi

Rhiannon G. O'Donnabhain, Petitioner 134 T.C. No. 4 · 2010

300gg-91 (a) (2) (2006) (for purposes of requirements relating to health insurance coverage) . They also appear in definitions of "drug" and "device" i n 21 U .S .C. sec . 321(g)(1)(B) and (h)(2) (2006) and in the definitions of "radiologic procedure" and "radiologic equipment" in 42 U .S .C. sec . 10003(2) and (3) (2006) . They appear in thei

IHC Care, Inc., Petitioner T.C. Memo. 2001-248 · 2001

300e(a) (1994) which provides: (a) “Health maintenance organization” defined For purposes of this subchapter, the term “health maintenance organization” means a public or private entity which is organized under the laws of any State and which (1) provides basic and supplemental health services to its members in the manner prescribed by subsect

IHC Health Plans, Inc., Petitioner T.C. Memo. 2001-246 · 2001

300e(a) (1994) which provides: (a) “Health maintenance organization” defined For purposes of this subchapter, the term “health maintenance organization” means a public or private entity which is organized under the laws of any State and which (1) provides basic and supplemental health services to its members in the manner prescribed by subsect

IHC Group, Inc., Petitioner T.C. Memo. 2001-247 · 2001

300e(a) (1994) which provides: (a) “Health maintenance organization” defined For purposes of this subchapter, the term “health maintenance organization” means a public or private entity which is organized under the laws of any State and which (1) provides basic and supplemental health services to its members in the manner prescribed by subsect

Texas Medical Association v. HHS · Cir.
TX Medical Association v. HHS · Cir.
Gary Vander Boegh v. EnergySolutions, Inc. 772 F.3d 1056 · Cir.
Grace Schools v. Sylvia Mathews Burwell · Cir.
Diocese of Fort Wayne-South Be v. Sylvia Mathews Burwell · Cir.
Liberty University, Inc. v. Jacob Lew 733 F.3d 72 · Cir.
Petersen v. Commissioner 35 T.C. 962 · 1961
Sharpe Holdings, Inc. v. United States Department of Health & Human Services 801 F.3d 927 · Cir.
Estate of Harmon v. Commissioner 84 T.C. 329 · 1985
Estate of Skaggs v. Commissioner 75 T.C. 191 · 1980
Ford-Iroquois FS, Inc. v. Commissioner 74 T.C. 1213 · 1980
Sound Health Ass'n v. Commissioner 71 T.C. 158 · 1978
Turem v. Commissioner 54 T.C. 1494 · 1970
Caratan v. Commissioner 14 T.C. 934 · 1950
Estate of Zellerbach v. Commissioner 9 T.C. 89 · 1947
Estate of Wilson v. Commissioner 2 T.C. 1059 · 1943
Cedar Park Assembly of God of Kirkland, Washington v. Myron Kreidler 130 F.4th 757 · Cir.
Conestoga Wood Specialties Corp. v. Secretary of the United States Department of Health & Human Services 724 F.3d 377 · Cir.
United States v. Ernst Jacob GmbH & Co. KG · Cir.
Eden Foods, Inc. v. Kathleen Sebelius 733 F.3d 626 · Cir.
Freedom From Religion Foundation, Inc. v. Nicholson 536 F.3d 730 · Cir.
Michigan Catholic Conference & Catholic Family Services v. Burwell 755 F.3d 372 · Cir.
Cyril Korte v. HHS 735 F.3d 654 · Cir.
Annex Medical, Inc. v. Kathleen Sebelius · Cir.
Annex Medical, Inc. v. Kathleen Sebelius 769 F.3d 578 · Cir.
Geneva College v. Secretary United States DePartment of Health 778 F.3d 422 · Cir.
Steven Hotze v. Sylvia Burwell, Secretary H 784 F.3d 984 · Cir.
Center for Competitive Politic v. Kamala Harris 784 F.3d 1307 · Cir.
Roman Catholic Diocese v. Sylvia Burwell, Secretar 793 F.3d 449 · Cir.
Southern Nazarene University v. Burwell · Cir.
Wieland v. United States Department of Health & Human Services 793 F.3d 949 · Cir.
Catholic Health Care System v. Burwell 796 F.3d 207 · Cir.
Dordt College v. Sylvia M. Burwell 801 F.3d 946 · Cir.
Brown & Williamson v. FDA · Cir.
AW v. Fairfax County School Board · Cir.
Liberty University v. Timothy Geithner · Cir.
Thomas More Law Center v. Barack Obama · Cir.
Freedom Religion v. Nicholson, R. James · Cir.
United States v. E.I. DuPont De Nemours & Co. 432 F.3d 161 · Cir.
Am. Psychiatric Ass'n v. Anthem Health Plans, Inc. · Cir.
Willy v. Administrative Review Board 423 F.3d 483 · Cir.
Commonwealth of Pennsylvania v. President United States 888 F.3d 52 · Cir.
State of California v. the Little Sisters of the Poor 911 F.3d 558 · Cir.
Commonwealth of Pennsylvania v. President United States 930 F.3d 543 · Cir.
State of Texas v. USA 945 F.3d 355 · Cir.
State of Texas v. USA · Cir.
State of Texas v. USA · Cir.
City of Providence v. US Department of Justice 954 F.3d 23 · Cir.
Andrea Schmitt v. Kaiser Foundation Health Plan 965 F.3d 945 · Cir.
DaVita, Inc. v. Marietta Mem. Hosp. 978 F.3d 326 · Cir.
John Dierlam v. Donald Trump, President 977 F.3d 471 · Cir.
U.S. Venture, Inc. v. United States 2 F.4th 1034 · Cir.
Gary Williams v. Unum Life Insurance Co. 11 F.4th 641 · Cir.
Liberty University v. Timothy Geithner 671 F.3d 391 · Cir.
Liberty University v. Timothy Geithner · Cir.
Franklin County Convention Facilities Authority v. American Premier Underwriters, Inc. 240 F.3d 534 · Cir.
Goodrich Corp. v. Town of Middlebury 311 F.3d 154 · Cir.
Franklin County Convention Facilities Authority v. American Premier Underwriters, Inc., Consolidated Rail Corporation, United States of America, Intervenor-Appellee 240 F.3d 534 · Cir.
Goodrich Corp. v. Town Of Middlebury 311 F.3d 154 · Cir.
Aw, 1 by His Parents, Debra D. Wilson and Christopher D. Wilson v. Fairfax County School Board 372 F.3d 674 · Cir.
Wilson v. Commissioner 705 F.3d 980 · Cir.
American Psychiatric Ass'n v. Anthem Health Plans, Inc. 821 F.3d 352 · Cir.