§712

11 citing cases

Statute Text — 26 U.S.C. §712

Statute text not available for this section.

11 Citing Cases

Romero v. Commissioner T.C. Memo. 2009-264 · 2009

.Regs ., provides : An offer to compromise a tax liability pursuant to section 712,2 must be submitted according to the procedures, and in .the form and manner, prescribed by the Secretary .

Gilbert v. Commissioner T.C. Memo. 2003-92 · 2003

Hawley), for the taxable years 1993, 1994, and 1995 of $21,644, $23,261, and $19,355, respectively.1 After concessions, the issue remaining to be decided in the instant cases is whether any part of the unallocated child and spousal support payments constitutes alimony under section 712 that is deductible by the payor spouse, Mr.

Estate of McAlpine v. Commissioner 96 T.C. 134 · 1991

Gunther v. Commissioner 92 T.C. 39 · 1989

Bhada v. Commissioner 89 T.C. 959 · 1987

Gillette Co. v. Commissioner 37 T.C. 496 · 1961

Henry Glass & Co. v. Commissioner 34 T.C. 954 · 1960

Gold Seal Liquors, Inc. v. Commissioner 28 T.C. 471 · 1957

Quaker Oats Co. v. Commissioner 28 T.C. 626 · 1957

Flotill Products, Inc. v. Commissioner 26 T.C. 222 · 1956

Mutual Shoe Co. v. Commissioner 25 T.C. 477 · 1955

§712

11 Citing Cases

New cases, delivered.