§843 — Annual accounting period

14 cases·1 followed·1 limited·12 cited—7% support

Statute Text — 26 U.S.C. §843

For purposes of this subtitle, the annual accounting period for each insurance company subject to a tax imposed by this subchapter shall be the calendar year. Under regulations prescribed by the Secretary, an insurance company which joins in the filing of a consolidated return (or is required to so file) may adopt the taxable year of the common parent corporation even though such year is not a calendar year.

14 Citing Cases

Arthur A. Lemann, III & Roberta A. Lemann, Petitioners T.C. Memo. 2006-37 · 2006

r outstanding tax liabilities in full before the collection period expiration dates, the latest of which was July 21, 2007.11 Accordingly, it cannot be said that 10 Sec. 6159(a) was amended by the American Jobs Creation Act of 2004, Pub. L. 108-357, sec. 843(a)(1)(B), 118 Stat. 1600, to authorize the Secretary to enter into installment agreements that do not fully satisfy a tax liability, effective for agreements entered into on or after Oct. 22, 2004. 11 This proposition is self-evident. Petiti

United States v. Huet 665 F.3d 588 · Cir.

Thompson v. United States 64 F.4th 412 · Cir.

Irving & Stella Watchman, Petitioner T.C. Memo. 2012-113 · 2012

Richard T. & Catherine L. Lites, Petitioner T.C. Memo. 2005-206 · 2005

United States v. Saybolt 577 F.3d 195 · Cir.

United States v. Mills · Cir.

United States v. Michael Owen 940 F.3d 308 · Cir.

United States v. Timothy Ward 972 F.3d 364 · Cir.

United States v. William Milliron 984 F.3d 1188 · Cir.

Silva v. Garland 27 F.4th 95 · Cir.

United States v. Ledesma 27 F. App'x 263 · Cir.

United States v. Andre Mills 485 F.3d 219 · Cir.

United States v. Christopher Sammons 55 F.4th 1062 · Cir.