§6253

2 cases·2 cited

Statute Text — 26 U.S.C. §6253

Statute text not available for this section.

2 Citing Cases

Hospital Corporation of America & Subsidiaries, Petitioner 109 T.C. No. 2 · 1997

eir class lives as of Jan. 1, 1981. See Collins Music Co. v. United States, 21 F.3d 1330, 1333-1334 (4th Cir. 1994); Rev. Proc. 83-35, sec. 1.01, 1983-1 C.B. 745, 745. 29 Congress repealed respondent's authority to prescribe or modify class lives in sec. 6253 of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, 102 Stat. 3753. 30 Sec. 168(i)(6) provides as follows: (6) Treatments of additions or improvements to property.--In the case of any addition to (or improvement (contin

Hospital Corporation of America & Subsidiaries, Petitioner 109 T.C. No. 2 · 1997