§3771

12 cases·1 distinguished·11 cited

Statute Text — 26 U.S.C. §3771

Statute text not available for this section.

12 Citing Cases

Intel Corporation and Consolidated Subsidiaries, Petitioner 111 T.C. No. 4 · 1998

848, amended section 3771 by adding subsection (e) to eliminate any interest on an "overpayment" attributable to either of such carrybacks for the period prior to the filing of a claim for refund for such overpayment.

American Enka Corp. v. Commissioner 30 T.C. 684 · 1958

Intel Corp. v. Commissioner 111 T.C. 90 · 1998

Riss & Co. v. Commissioner 45 T.C. 230 · 1965

Overlakes Corp. v. Commissioner 41 T.C. 503 · 1964

United States v. Ramos 979 F.3d 994 · Cir.

California Public Employees' Retirement System v. Worldcom, Inc. 368 F.3d 86 · Cir.

United States v. Norman Stoerr 695 F.3d 271 · Cir.

California Public Employees' Retirement System v. WorldCom, Inc. 368 F.3d 86 · Cir.

In re Rodriguez 304 F. App'x 947 · Cir.

United States v. Christopher Sammons 55 F.4th 1062 · Cir.

§3771

12 Citing Cases

New cases, delivered.