§4623

3 cases·2 followed·1 cited—67% support

Statute Text — 26 U.S.C. §4623

Statute text not available for this section.

3 Citing Cases

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

1982).] Therefore, given the history, language, and interpretations of the statute, we hold that only payments expressly authorized by subchapter II and in excess of the just compensation paid for taken property are exempted from taxation by the Relocation Act.

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

4623, and for replacement housing for tenants and certain others, see 42 U.S.C. sec. 4624, are the three categories of payments so authorized. The section relevant to the instant case, addressing replacement housing for homeowners, provides in pertinent part as follows: 42 U.S.C. § 4623. REPLACEMENT HOUSING FOR HOMEOWNER * * * (a)(1) In additi

Robinson v. Commissioner 42 T.C. 403 · 1964