§915

3 cases·2 criticized·1 cited

Statute Text — 26 U.S.C. §915

Statute text not available for this section.

3 Citing Cases

CRIT. John A. Francisco, Petitioner 119 T.C. No. 20 · 2002

- 17 - We disagree with petitioner; the statutory language, differences between the House and Senate versions of the 1986 TRA, and differences in the House and Senate committee reports for the 1986 TRA compel a different reading.

Francisco v. Commissioner 119 T.C. 317 · 2002

In contrast, the Senate bill (section 915(a) of H.R.

Tiefenbrunn v. Commissioner 74 T.C. 1566 · 1980