IRC Authority Graph

§3801

56 cases·2 followed·2 distinguished·3 questioned·3 criticized·2 overruled·44 cited—4% support

Statute Text — 26 U.S.C. §3801

Statute text not available for this section.

56 Citing Cases

DIST. CNT Investors, LLC, Charles C. Carroll, Tax Matters Partner, Petitioners · 2015

In a statutorily mandated 1999 study the Joint Committee on Taxation attemptedto define and distinguish these three doctrines as well as the business purpose and step transaction doctrines. See StaffofJ. Comm. on Taxation, Study ofPresent-Law Penalty and Interest Provisions as Required by Section 3801 ofthe Internal Revenue Service Restructuring Act of 1998 (Including Provisions Relating to Corporate Tax Shelters) (Vol.

CNT Investors, LLC v. Commissioner 144 T.C. 161 · 2015

Comm, on Taxation, Study of Present-Law Penalty and Interest Provisions as Required by Section 3801 of the Internal Revenue Service Restructuring Act of 1998 (Including Provisions Relating to Corporate Tax Shelters) (Vol.

Chicago Baseball Holdings, LLC, Northside Entertainment Holdings, LLC, f.k.a. Ricketts Acquisition, LLC, Tax Matters Partner, Petitioner T.C. Memo. 2021-122 · 2021

on Taxation, Study of Present-Law Penalty and Interest Provisions as Required by Section 3801 of the Internal Revenue Service Restructuring and Reform Act of 1998 (Including Provisions Relating to Corporate Tax Shelters) (Vol.

Sally M. Costello, Petitioner · 2016

1961) (addressing predecessor section 3801 ofthe 1939 Internal Revenue Code).

Brian L. Costello, Petitioner · 2016

1961) (addressing predecessor section 3801 ofthe 1939 Internal Revenue Code).

Estate of Mueller v. Commissioner 101 T.C. 551 · 1993

ovisions, currently secs. 1311-1314, to allow correction of inconsistent positions that otherwise would be barred by expiration of the statutory limitation period. Revenue Act of 1938, ch. 289, tit. V, sec. 820, 52 Stat. 447, 581, later codified as sec. 3801, I.R.C. 1939. The mitigation provisions were made retroactive to taxable years beginning Jan. 1, 1932, Revenue Act of 1938, ch. 289, tit. V, sec. 820(f), 52 Stat. 582, and ultimately provided relief to the taxpayer in Gooch Milling & Elevato

Schulman v. Commissioner 21 T.C. 403 · 1953
Landau v. Commissioner 21 T.C. 414 · 1953
Saigh v. Commissioner 36 T.C. 395 · 1961
Brennen v. Commissioner 20 T.C. 495 · 1953
MacDonald v. Commissioner 17 T.C. 934 · 1951
Chertkof v. Commissioner 66 T.C. 496 · 1976
Bridgeport Hydraulic Co. v. Commissioner 22 T.C. 215 · 1954
Warren v. Commissioner 13 T.C. 205 · 1949
Bishop v. Commissioner 26 T.C. 523 · 1956
Heer-Andres Investment Co. v. Commissioner 22 T.C. 385 · 1954
Bolten v. Commissioner 95 T.C. 397 · 1990
B. C. Cook & Sons, Inc. v. Commissioner 65 T.C. 422 · 1975
Fruehauf Trailer Co. v. Commissioner 42 T.C. 83 · 1964
Overlakes Corp. v. Commissioner 41 T.C. 503 · 1964
Bradford v. Commissioner 34 T.C. 1051 · 1960
I. A. Dress Co. v. Commissioner 32 T.C. 93 · 1959
Ambassador Hotel Co. of Los Angeles v. Commissioner 32 T.C. 208 · 1959
Merrimac Hat Corp. v. Commissioner 32 T.C. 1082 · 1959
Estate of Snider v. Commissioner 31 T.C. 1064 · 1959
Segall v. Commissioner 30 T.C. 734 · 1958
Davis v. Commissioner 29 T.C. 878 · 1958
Taylor v. Commissioner 27 T.C. 361 · 1956
Brown Paper Mill Co. v. Commissioner 23 T.C. 47 · 1954
Morrisdale Coal Mining Co. v. Commissioner 21 T.C. 393 · 1953
Gus Blass Co. v. Commissioner 18 T.C. 261 · 1952
First National Bank of Philadelphia v. Commissioner 18 T.C. 899 · 1952
Milleg v. Commissioner 19 T.C. 395 · 1952
Wiener Machinery Co. v. Commissioner 16 T.C. 48 · 1951
Lawton v. Commissioner 16 T.C. 725 · 1951
Hecht v. Commissioner 16 T.C. 981 · 1951
Vegetable Farms, Inc. v. Commissioner 14 T.C. 850 · 1950
Mellon v. Commissioner 12 T.C. 90 · 1949
Blackstone Theatre Co. v. Commissioner 12 T.C. 801 · 1949
Thorsell v. Commissioner 13 T.C. 909 · 1949
Leonard Refineries, Inc. v. Commissioner 11 T.C. 1000 · 1948
Rosemary Manufacturing Co. v. Commissioner 9 T.C. 851 · 1947
Zellerbach Paper Co. v. Commissioner 8 T.C. 511 · 1947
Phillips v. Commissioner 8 T.C. 1286 · 1947
Priest v. Commissioner 6 T.C. 221 · 1946
Bramer v. Commissioner 6 T.C. 1027 · 1946
Ralphs-Pugh Co. v. Commissioner 7 T.C. 325 · 1946
Johnson v. Commissioner 7 T.C. 465 · 1946
Grisby Trust v. Commissioner 5 T.C. 51 · 1945
Carithers-Wallace-Courtenay v. Commissioner 5 T.C. 942 · 1945
Fleming v. Commissioner 3 T.C. 974 · 1944
Hilpert v. Commissioner 4 T.C. 473 · 1944
Ketcham v. Commissioner 2 T.C. 159 · 1943
American Foundation Co. v. Commissioner 2 T.C. 502 · 1943
Burton v. Commissioner 1 T.C. 1198 · 1943
Wuebker v. CIR · Cir.