IRC Authority Graph

§4602

3 cases·1 followed·2 cited—33% support

Statute Text — 26 U.S.C. §4602

Statute text not available for this section.

3 Citing Cases

Karen Y. Nielsen, Petitioner 114 T.C. No. 10 · 2000

4602(a), declares specifically that “The provisions of section 4651 of this title create no rights or liabilities and shall not affect the validity of any property acquisitions by purchase or condemnation.” We therefore hold that the $65,000 received by petitioner is not a relocation assistance payment exempted from taxation by the Relocation

Nielsen v. Commissioner 114 T.C. 159 · 2000

4602(a), declares specifically that “The provisions of section 4651 of this title create no rights or liabilities and shall not affect the validity of any property acquisitions by purchase or condemnation.” We therefore hold that the $65,000 received by petitioner is not a relocation assistance payment exempted from taxation by the Relocation

Lesser v. Commissioner 47 T.C. 564 · 1967