§66426
2 cases·2 cited
Statute Text — 26 U.S.C. §66426
Statute text not available for this section.
2 Citing Cases
7Petitioner does not Claim HOr has he shown that any proposed residential development would be incidental to the commercial or agriculture use ofthe ranch. -16- [*16] We find that petitioner failed to establish that subdividing the ranch for residential development was a probable use ofthe ranch in the near future at the time petitione
66426 (West Supp. 1996), which provides: A tentative and final map shall be required for all subdivisions creating five or more parcels, five or (continued...) - 34 - was a condition precedent to Ridgemark’s ability to convey legal title to the aforementioned parcels to Financial and Construction. Ridgemark notes that it sold three parcels of