§4920

2 cases·2 cited

Statute Text — 26 U.S.C. §4920

Statute text not available for this section.

2 Citing Cases

Reynolds Metals Company and Consolidated Subsidiaries, Petitioner 105 T.C. No. 20 · 1995

Consequently, the United States Internal Revenue Service has ruled that United States persons (as that term is defined in Section 4920(a)(4) of the United States Internal Revenue Code of 1954) will be - 8 - required to report and pay United States Interest Equalization Tax with respect to acquisition of this Debenture except where a specific statutory exemption is applicable.

Reynolds Metals Co. v. Commissioner 105 T.C. 304 · 1995

Consequently, the United States Internal Revenue Service has ruled that United States persons (as that term is defined in Section 4920(a)(4) of the United States Internal Revenue Code of 1954) will, be required to report and pay United States Interest Equalization Tax with respect to acquisition of this Debenture except where a specific statutory exemption is applicable.