§3621

7 cases·2 limited·5 cited

Statute text not available for this section.

7 Citing Cases

LIMITED Cathy Marie Lantz, Petitioner 132 T.C. No. 8 · 2009

We believe that this narrow reading ignores)the context of the statute .

Lantz v. Commissioner 132 T.C. 131 · 2009

d”). A commonsense reading of the text — especially when combined with the legislative history — makes clear that the BOP is required to consider each factor. “May” refers to the ability of the BOP to make ultimate placement designations, not to the § 3621 factors. The word “may” is a full fifty words away from the considerations, and its effect is separated from the factors with a comma. [Emphasis added.] We find section 1.6015-5(b), Income Tax Regs., to be a similar attempt to limit factors fo

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