IRC Authority Graph

§771 — [§§771 to 777. Repealed. Pub. L. 114–74, title XI, §1101(b)(1), Nov. 2, 2015, 129 Stat. 625 ] Section 771, added Pub. L. 105–34, title XII, §1221(a), Aug. 5, 1997, 111 Stat. 1002 , related to application of subchapter to electing large partnerships.

12 cases·1 followed·1 questioned·10 cited—8% support

Statute Text — 26 U.S.C. §771

Statute text not available for this section.

Treasury Regulations

  • Treas. Reg. §Treas. Reg. §1.771-1 Effective date
  • Treas. Reg. §Treas. Reg. §1.771-1(a) General rule.
  • Treas. Reg. §Treas. Reg. §1.771-1(b) Special rules.
  • Treas. Reg. §Treas. Reg. §1.771-1(c) Optional treatment of certain distributions.

12 Citing Cases

John Michael Dunkin, Petitioner 124 T.C. No. 10 · 2005

771 (West 2004) (earnings and accumulations of each spouse following date of separation are that spouse’s separate property). Nonetheless, in these situations under California law, a formerly married person is entitled to payments based on the amount of pension benefits to which the employee spouse would have been entitled if the employee spou

Dunkin v. Commissioner 124 T.C. 180 · 2005

771 (West 2004) (earnings and accumulations of each spouse following date of separation are that spouse’s separate property). Nonetheless, in these situations under California law, a formerly married person is entitled to payments based on the amount of pension benefits to which the employee spouse would have been entitled if the employee spou

Jerry D. Webb, Petitioner T.C. Memo. 1996-550 · 1996

spouse considered separate property, rather than community property. Cal. Civ. Code sec. 5118 (West 1983); In re Marriage of Hardin, 38 Cal. App. 4th 448, 451 (1995) (interpreting the phrase "living separate and apart" in the context of Family Code sec. 771 (West 1994), previously Cal. Civ. Code sec. 5118 (West 1983)). Respondent determined that petitioners were California domiciliaries during all of the years in issue and thus are subject to California community property law. - 10 - At trial,

Carolyn Webb, Petitioner T.C. Memo. 1996-550 · 1996

spouse considered separate property, rather than community property. Cal. Civ. Code sec. 5118 (West 1983); In re Marriage of Hardin, 38 Cal. App. 4th 448, 451 (1995) (interpreting the phrase "living separate and apart" in the context of Family Code sec. 771 (West 1994), previously Cal. Civ. Code sec. 5118 (West 1983)). Respondent determined that petitioners were California domiciliaries during all of the years in issue and thus are subject to California community property law. - 10 - At trial,

Thatcher v. Commissioner 61 T.C. 28 · 1973
Daniels v. Blount Parrish & Co. 113 F. App'x 174 · Cir.
Ebrahim Elsawah, Petitioner · 2004
Continental Illinois National Bank & Trust Co. of Chicago v. Commissioner 69 T.C. 357 · 1977
Foster v. Commissioner 42 T.C. 974 · 1964
Wolcott v. Commissioner 39 T.C. 538 · 1962
Myers v. Commissioner 38 T.C. 658 · 1962
Acuff v. Commissioner 35 T.C. 162 · 1960