IRC Authority Graph

§3720

3 cases·3 cited

Statute Text — 26 U.S.C. §3720

Statute text not available for this section.

3 Citing Cases

Harvey M. Pert, Transferee, Petitioner 105 T.C. No. 24 · 1995

653 (1948), the Court of Appeals for the Third Circuit held that a final closing agreement (Form 866) under section 3720 of the Internal Revenue Code of 1939 (the predecessor to section 7121) between a corporation and the 3 In light of our holding that a transferee or successor transferee is bound by a transferor's closing agreement under sec.

Kathleen M. Pert, f.k.a. Kathleen M. Riffe, Transferee, Petitioners 105 T.C. No. 24 · 1995

653 (1948), the Court of Appeals for the Third Circuit held that a final closing agreement (Form 866) under section 3720 of the Internal Revenue Code of 1939 (the predecessor to section 7121) between a corporation and the 3 In light of our holding that a transferee or successor transferee is bound by a transferor's closing agreement under sec.

Pert v. Commissioner 105 T.C. 370 · 1995

653 (1948), the Court of Appeals for the Third Circuit held that a final closing agreement (Form 866) under section 3720 of the Internal Revenue Code of 1939 (the predecessor to section 7121) between a corporation and the Commissioner was not binding on the stockholders of the corporation.