§342 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(47), Oct. 4, 1976, 90 Stat. 1772]

8 cases·1 followed·3 overruled·4 cited—12% support

Statute Text — 26 U.S.C. §342

[§ 342. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(47), Oct. 4, 1976, 90 Stat. 1772] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 110, related to liquidation of certain foreign personal holding companies. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.

8 Citing Cases

Lawrence G. Graev & Lorna Graev, Petitioners · 2016

implement an enhanced supervisoryreview process for liens, levies, and seizures. That provision was made effective generally for collection actions commenced after the date ofenactment. IRS Restructuring and Reform Act of 1998, Pub. L. No. 105-206, sec. 3421, 112 Stat. at 758. - 39 - chip." S. Rept. No. 105-174, supra at 65, 1998-3 C.B. at 601. These stated concerns would seem to be addressed by our redetermination in this case: As discussed in detail below, we conclude that imposition ofthe 20

Clifford L. Brody & Barbara J. DeClerk, Petitioners · 2004

- 5 - new products and services through the use of electronic commerce, the Internet, and off-line processing, as well as developed marketing strategies, joint ventures, and financing programs to expand domestic and foreign markets for Citibank, Avon Cosmetics, Hearst Publications, Morgan Guaranty, Hewlett-Packard, Potomac Mill

United States v. Sean Fitzgerald 906 F.3d 437 · Cir.

Nutritional Health Alliance v. Food & Drug Administration 318 F.3d 92 · Cir.

Nutritional Health Alliance v. Food And Drug Administration 318 F.3d 92 · Cir.

Custodia Bank v. Federal Reserve Board of Governors · Cir.

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

Estate of Carlton v. Commissioner 34 T.C. 988 · 1960