§394

10 cases·1 followed·1 distinguished·8 cited—10% support

Statute Text — 26 U.S.C. §394

Statute text not available for this section.

10 Citing Cases

Felix Guralnik, Petitioner · 2016

Section 394(a), captioned "method ofcomputing time," specifies principles for computing time periods prescribed by certain statutoryprovisions relating to contested congressional elections. This statute addresses the subject comprehensively, stating how the first and last days ofthe prescribed period shall be treated, providing tha

Frank Spingolo Warehouse Co. v. Commissioner 37 T.C. 1 · 1961

Irving-Kolmar Corp. v. Commissioner 35 T.C. 712 · 1961

Estate of Harper v. Commissioner 93 T.C. 368 · 1989

Eickmeyer v. Commissioner 66 T.C. 109 · 1976

Beckett v. Commissioner 41 T.C. 386 · 1963

Huyler's v. Commissioner 38 T.C. 773 · 1962

Smull v. Commissioner 17 T.C. 1393 · 1952

Lincoln Storage Warehouses v. Commissioner 13 T.C. 33 · 1949

Estate of Lowenstein v. Commissioner 12 T.C. 694 · 1949