§826
7 cases·1 followed·1 distinguished·5 cited—14% support
Statute Text — 26 U.S.C. §826
Statute text not available for this section.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.826-1 Election by reciprocal underwriters and interinsurers
- Treas. Reg. §Treas. Reg. §1.826-1(a) In general.
- Treas. Reg. §Treas. Reg. §1.826-1(b) Companies eligible to elect under section 826(a).
- Treas. Reg. §Treas. Reg. §1.826-1(c) Manner of making election.
- Treas. Reg. §Treas. Reg. §1.826-1(d) Scope of election.
- Treas. Reg. §Treas. Reg. §1.826-1(e) Information required of an electing company.
- Treas. Reg. §Treas. Reg. §1.826-1(f) Manner in which information is to be provided.
- Treas. Reg. §Treas. Reg. §1.826-2 Special rules applicable to electing reciprocals
- Treas. Reg. §Treas. Reg. §1.826-2(a) Protection against loss account.
- Treas. Reg. §Treas. Reg. §1.826-2(b) Denial of surtax exemption.
- Treas. Reg. §Treas. Reg. §1.826-2(c) Adjustment for refunds.
- Treas. Reg. §Treas. Reg. §1.826-3 Attorney-in-fact of electing reciprocals
- Treas. Reg. §Treas. Reg. §1.826-3(a) Manner of making consent.
- Treas. Reg. §Treas. Reg. §1.826-3(b) Information required of consenting attorney-in-fact.
- Treas. Reg. §Treas. Reg. §1.826-3(c) Manner in which information is to be provided.
- Treas. Reg. §Treas. Reg. §1.826-4 Allocation of expenses
- Treas. Reg. §Treas. Reg. §1.826-5 Attribution of tax
- Treas. Reg. §Treas. Reg. §1.826-5(a) In general.
- Treas. Reg. §Treas. Reg. §1.826-5(b) Computation.
- Treas. Reg. §Treas. Reg. §1.826-5(c) Taxes of attorney-in-fact unaffected.
- Treas. Reg. §Treas. Reg. §1.826-6 Credit or refund
- Treas. Reg. §Treas. Reg. §1.826-6(a) Notification required.
- Treas. Reg. §Treas. Reg. §1.826-6(b) Notice form.
- Treas. Reg. §Treas. Reg. §1.826-6(c) Manner of apportioning refund or credit.
- Treas. Reg. §Treas. Reg. §1.826-7 Examples
7 Citing Cases
826.01 (West 2006). A marriage entered into by a - 15 - person who has a living spouse :us void ab initio. Groover.v. Groover, 383 So. 2ds 280, #283 (Fla. Dist. Ct.' App. 1980). Monica Gaitan married her first husband--Esau Correa--in Colombia on November 19, 1999. .She claims that she:was divorced from Correa on August.15, 2002. She then mar
826.01 (West 2006). A marriage entered into by a - 15 - person who has a living spouse :us void ab initio. Groover.v. Groover, 383 So. 2ds 280, #283 (Fla. Dist. Ct.' App. 1980). Monica Gaitan married her first husband--Esau Correa--in Colombia on November 19, 1999. .She claims that she:was divorced from Correa on August.15, 2002. She then mar
826.01 (West 2006). Therefore, the marriage entered into by petitioner and Mr. Khalil Aly in Florida - 12 - was void ab initio. Groover v. Groover, 383 So. 2d 280, 283 (Fla. Dist. Ct. App. 1980). Accordingly, since there was no valid marriage, under ordinary circumstances, an annulment would be unnecessary. Id. We believe that petitioner soug