§309

3M Company and Subsidiaries, Petitioner 160 T.C. No. 3 · 2023

The law provided that “the provisions of section 2 of the Federal Register Act shall become effective thirty days after said appropriations become available and the publication of the Federal Register shall begin within two business days thereafter.” Id. On March 14, 1936, the first issue of the Federal Register was published. 1 F

RP Golf, LLC, SB Golf, LLC, Tax Matters Partner, Petitioners · 2016

ant ofthe easement and recordation ofthe PLT agreement. The perpetuity requirement ofsection 170(h)(5)(A) has its origins in the Tax Reduction and Simplification Act of 1977 (TRSA 1977), Pub. L. No. 95-30, sec. 309(a), 91 Stat. at 154." In TRSA 1977 sec. 309, Congress temporarily allowed a charitable contribution deduction for an "easement with respect to real property granted in perpetuity to * * * [a governmental unit or qualifying charitable organization] exclusively for conservation purposes

Guardian Industries Corp., Petitioner · 2014

have been delegated sovereign powers to impose penalties, backed by the sanction ofgovernment, for violation oflaw. Absent such evidence, these entities could not qualify under this Opinion as instrumentalities ofa foreign 2°See S. 506, 111th Cong., sec. 309 (2009); H.R. 2136, 110th Cong., sec. 309 (2007); S. 681, 110th Cong., sec. 309 (2007); S. 1890, 109th Cong., sec. 2 (2005); S. 936, 108th Cong., sec. 2 (2003). -41- government for purposes ofsection 162(f). And we see little relevance in the

Guardian Industries Corp. v. Commissioner 143 T.C. 1 · 2014

, is subordinate to, and acts on behalf of each government considered separately. Petitioner cites no example of such an entity, and it is hard to understand how such an entity could function efficaciously in the real world. See S. 506, 111th Cong., sec. 309 (2009); H.R. 2136, 110th Cong., sec. 309 (2007); S. 681, 110th Cong., sec. 309 (2007); S. 1890, 109th Cong., sec. 2 (2005); S. 936, 108th Cong., sec. 2 (2003). Significant amendments to the treaties include the following: (a) the Single Euro

Lawrence G. Graev & Lorna Graev, Petitioners 140 T.C. No. 17 · 2013

309(a), 91 Stat. at 154. In the Tax Treatment Extension Act of 1980, Pub. L. No. 96-541, sec. 6(a), 94 Stat. at 3206, Congress amended section 170(f)(3) and added subsection (h), which have remained in - 26 - effect since then and work in tandem to keep the perpetuityrequirement for conservation easement donations. Section 170(f)(3)(B)(iii) e

1982 East, LLC., Solomon D. Asser, Tax Matters Partner, Petitioners T.C. Memo. 2011-84 · 2011

perty to NAT's right to enforce the terms of the easement'. The perpetuity requirement of section 170(h) (5) (A) has its origins in the Tax Reduction and Simplification Act of 1977 (TRSA 1977), Pub. L. 95-30, sec. 309(a), 91 Stat. 154." In TRSA 1977 sec. 309, Congress temporarily allowed a charitable contribution deduction for an' "easement with respect to real property granted in perpetuity to * * * [a governmental unit or qualifying charitable organization] exclusively for conservation purpose

Cemco Investors, LLC v. United States 515 F.3d 749 · Cir.

Cemco Investors v. United States · Cir.

Lucina Rojas-Reyes, A/K/A Lucina Mendoza v. Immigration and Naturalization Service 235 F.3d 115 · Cir.

Graham v. Commissioner 83 T.C. 575 · 1984

Orquera v. Ashcroft · Cir.

Ariel Osvalod Orquera Aldo Agustin Orquera Gladis Mabel Orquera Ariadna Brenda Orquera v. John Ashcroft, Attorney General 357 F.3d 413 · Cir.

Council Tree Communications, Inc. v. Federal Communications Commission 619 F.3d 235 · Cir.

Jose Martinez v. Merrick Garland 86 F.4th 561 · Cir.

The Markell Company, Inc., Petitioner · 2014

Charles F. & Susan G. Glass, Petitioner 124 T.C. No. 16 · 2005

Stark v. Commissioner 86 T.C. 243 · 1986

World Family Corp. v. Commissioner 81 T.C. 958 · 1983

H. G. Fenton Material Co. v. Commissioner 74 T.C. 584 · 1980

Estate of Crafts v. Commissioner 74 T.C. 1439 · 1980

Benjamin v. Commissioner 66 T.C. 1084 · 1976

WHEC, Inc. v. Commissioner 37 T.C. 821 · 1962

F. E. Watkins Motor Co. v. Commissioner 31 T.C. 288 · 1958

United States v. Avalos · Cir.

Aybar-Alejo v. INS · Cir.

Lara v. Trominski 216 F.3d 487 · Cir.

Lara-Resendez v. INS · Cir.

Leclerc v. Webb 444 F.3d 428 · Cir.

Antonia Trinidad Aybar-Alejo v. Immigration and Naturalization Service 230 F.3d 487 · Cir.

Karen Leclerc Guillaume Jarry Beatrice Boulord Maureen D. Affleck, Plaintiffs-Appellants-Cross v. Daniel E. Webb, Daniel E. Webb Harry J. Phillips, in Their Respective Official Capacities as Chairman and Vice-Chairman of the Louisiana Committee on Bar Admissions Jeffery P. Victory Jeannette Theriot Knoll Chet D. Traylor Catherine D. Kimball, A/K/A Kitty Kimball John L. Weimer Bernette Joshua Johnson, in Their Official Capacities as Justices of the Louisiana Supreme Court, Defendants-Appellees-Cross Caroline Wallace Emily Maw v. Pascal F. Calogero Jr., in His Official Capacity as Chief Justice of the Louisiana Supreme Court Jeffrey P. Victory Jeannette Theriot Knoll Chet D. Traylor Catherine D. Kimball John L. Weimer Bernett J. Johnson, in Their Official Capacities as Justices of the Louisiana Supreme Court Daniel E. Webb Harry J. Phillips, Jr., in Their Respective Official Capacities as Chairman and Vice-Chairman of the Louisiana Committee on Bar Admissions 419 F.3d 405 · Cir.

Kaufman v. Shulman 687 F.3d 21 · Cir.

31 Citing Cases