§3780

9 citing cases

Statute text not available for this section.

9 Citing Cases

Ron Lykins, Inc., Petitioner 133 T.C. No. 5 · 2009

Subsection (c) provides that if the Commissioner determines that the amount applied, credited, or refunded with respect to an application for a tentative carry-back adjustment is in -excess of the overassessment properly attributable .

Ron Lykins, Inc. v. Commissioner 133 T.C. 87 · 2009
Pesch v. Commissioner 78 T.C. 100 · 1982
Fine v. Commissioner 70 T.C. 684 · 1978
Neri v. Commissioner 54 T.C. 767 · 1970
Riss & Co. v. Commissioner 45 T.C. 230 · 1965

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