§820
21 cases·3 followed·18 cited—14% support
Statute Text — 26 U.S.C. §820
Statute text not available for this section.
21 Citing Cases
820 ofthe FDA's Quality System Regulation, MPROC's quality systems were both extremelybroad in scope and detailed. Its systems covered numerous aspects ofproduct quality, including incoming inspection, sterilization, corrective and preventative action (CAPA), and complaint handling, as well as the environmental, health and safety function, pro
447, 581, later codified as sec. 3801, I.R.C. 1939. The mitigation provisions were made retroactive to taxable years beginning Jan. 1, 1932, Revenue Act of 1938, ch. 289, tit. V, sec. 820(f), 52 Stat. 582, and ultimately provided relief to the taxpayer in Gooch Milling & Elevator Co. v. United States, 111 Ct. Cl. 576, 78 F. Supp.