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§924

277 cases·57 followed·10 distinguished·3 questioned·1 criticized·2 limited·58 overruled·146 cited—21% support

Statute Text — 26 U.S.C. §924

Statute text not available for this section.

277 Citing Cases

FOLLOWED Microsoft Corporation, Petitioner 115 T.C. No. 17 · 2000

Accordingly, we hold that copyrights in computer software masters are not export property for purposes of determining section 924 FTGR’s.

Microsoft Corp. v. Commissioner 115 T.C. 228 · 2000

these deductions. The dispositive issue to be resolved is whether the royalties attributable to the licensees’ reproduction and distribution of petitioner’s computer software masters outside the United States constitute ftgr’s within the purview of section 924. Resolution of this issue hinges upon whether the licensed computer software masters constitute “export property” within the meaning of section 927(a)(1) and the temporary regulations thereunder. Unless otherwise indicated, all section ref

Celia Mazzei, Petitioner · 2018

500 and at most $10,000. E. Shareholders' Agreement The shareholders' agreement provided that "[e]arnings in the form of commissions on business originated by each shareholder shall be credited to the °"Foreign trading gross receipts" was defined in sec. 924. See infra note 23. - 14 - respective shareholder's separate account."¹° This agreement also required each shareholder to pay its share ofany annual maintenance costs for the FSC." Additionally, the shareholders' agreement specified that the

Angelo L. Mazzei & Mary E. Mazzei, Petitioners · 2018

500 and at most $10,000. E. Shareholders' Agreement The shareholders' agreement provided that "[e]arnings in the form of commissions on business originated by each shareholder shall be credited to the °"Foreign trading gross receipts" was defined in sec. 924. See infra note 23. - 14 - respective shareholder's separate account."¹° This agreement also required each shareholder to pay its share ofany annual maintenance costs for the FSC." Additionally, the shareholders' agreement specified that the

Jason Bontrager, Petitioner · 2018

924 (c)(1) (1994). Because Congress had in- cluded no language limiting the scope of"any," the Court held that "any * * * term ofimprisonment" must be construed "as referring to all 'terms ofimprison- ment,' including those imposed by state courts." See Gonzales, 520 U.S. at 5. - 15 - Reasoning similarly here, we conclude that the term "anyta

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