§74281
3 cases·2 followed·1 cited—67% support
Statute Text — 26 U.S.C. §74281
Statute text not available for this section.
3 Citing Cases
On January 20, 2011, PIC timely petitioned this Court pursuant to section 74281 and Rule 210, seeking a declËratoryjudgment that PIC was an organization described in section 501(c)(3) duri:1g 2002 and 2003 (the examination years) and that the IRS's revocation ofPIC's tax-exempt status be declared null and void.
111 - 4 - CHABOT, Judge: Petitioner initiated this action pursuant to section 74281 for a declaratory judgment that for all periods beginning on or after June 11, 1984, it qualifies as an organization described in section 501(c)(3) which is exempt from tax under section 501(a) and that it qualifies as an organization described in section 170(c)(2).
Served 11/26/24 2 OPINION JENKINS, Judge: This declaratory judgment case filed under section 74281 is before this Court on the parties’ Joint Motion to Dismiss Case Without Prejudice (Motion).