§3537

3 cases·3 cited

Statute Text — 26 U.S.C. §3537

Statute text not available for this section.

3 Citing Cases

Roosevelt Wallace, Petitioner 128 T.C. No. 11 · 2007

3537), that are tax-exempt on account of 38 U.S.C. section 5301(a) (2000).7 Before we reach a final conclusion, however, we look to additional interpretative guidance available to us. G. VA Op. Gen. Couns. Prec. 64-90 The VA is the agency charged with the interpretation and administration of laws pertaining to veterans’ benefits. The general c

Wallace v. Commissioner 128 T.C. 132 · 2007

3537), that are tax exempt on account of 38 U.S.C. sec. 5301(a) (2000). Before we reach a final conclusion, however, we look to additional interpretative guidance available to us. G. VA Op. Gen. Couns. Prec. 64 — 90 The VA is the agency charged with the interpretation and administration of laws pertaining to veterans’ benefits. The general cou

Mel T. Nelson, Petitioner 110 T.C. No. 12 · 1998

3537 (West 1997). - 29 - traps the excluded COD of an S corporation at the corporate level in a mode similar to the corporate level rules of sections 1374 and 1375 regarding built-in gains and excess net passive income. Petitioner argues that the only function of section 108(d)(7)(A) is to determine the character of COD as excludable or not a