IRC Authority Graph

§74054

2 cases·2 cited

Statute Text — 26 U.S.C. §74054

Statute text not available for this section.

2 Citing Cases

YRC Regional Transport, Inc. and Subsidiaries f.k.a. USF Corporation and Subsidiaries, Petitioners · 2014

O'Bryant, 49 F.3d at 346; see also Clark v.

Frederic S. & Marlene B. Clayton, Petitioner T.C. Memo. 1997-327 · 1997

The Commissioner, however, may recover a nonrebate refund only under section 74054 or under administrative collection procedures if those are available.