§8360

2 cases·2 cited

Statute Text — 26 U.S.C. §8360

Statute text not available for this section.

2 Citing Cases

Wendell H. Murphy & Linda G. Murphy, Petitioners T.C. Memo. 2023-72 · 2023

§ 8360.0-5(c) (defining “developed recreation sites and areas”); 43 C.F.R. §§ 8365 et seq. (rules of conduct for patrons of public recreation land). 51 [*51] wildlife, or plant community, or similar ecosystem normally lives will meet the conservation purposes test of this section. The fact that the habitat or environment has been altered to some e

First National Bank of Memphis v. Commissioner 7 T.C. 1428 · 1946