§80001

1 cases·1 cited

Statute Text — 26 U.S.C. §80001

Statute text not available for this section.

1 Citing Cases

Ernesto P. Patacsil & Marilyn E. Patacsil, Petitioners T.C. Memo. 2023-8 · 2023

22, § 80001(a)(5) (2022). 3 The Patacsils referred throughout trial to the residents of their homes as “consumers”, and this is apparently a common term in the industry in California. That seems vaguely dehumanizing to someone outside the trade, and we refer to them as “clients” throughout. 3 [*3] education. And to provide entertainment for their clie