§94

15 cases·1 distinguished·14 cited

Statute Text — 26 U.S.C. §94

Statute text not available for this section.

15 Citing Cases

Louisiana Housing Development Corp., Petitioner T.C. Memo. 2024-3 · 2024

Finally, Mary’s notice of deficiency determined she was liable for $29,420 in section 6651(a)(2) addition to tax, and $60,178 in section 94 [*94] 6651(a)(1) addition to tax.

FMR Corp. and Subsidiaries, Petitioner 110 T.C. No. 30 · 1998

94(a), 98 Stat. 614. Section 195, as originally enacted in 1980, defined "startup expenditure" to mean any amount (1) paid or incurred in connection with-- (A) investigating the creation or acquisition of an active trade or business, or (B) creating an active trade or business, and - 42 - (2) which, if paid or incurred in connection with the

Plazzi v. FedEx Ground Package System, Inc. 52 F.4th 1 · Cir.

Julie A. Toth, Petitioner 128 T.C. No. 1 · 2007

Smith v. Commissioner 91 T.C. 1049 · 1988

CSX Corp. ex rel. Merger to Chessie System, Inc. v. Commissioner 89 T.C. 134 · 1987

Foster v. Commissioner 80 T.C. 34 · 1983

Louisville & Nashville Railroad v. Commissioner 66 T.C. 962 · 1976

Rodney v. Commissioner 53 T.C. 287 · 1969

Haber v. Biomet, Inc. 578 F.3d 553 · Cir.

Tantaros v. Fox News Network, LLC 12 F.4th 135 · Cir.

California Public Employees' Retirement System v. Worldcom, Inc. 368 F.3d 86 · Cir.

United States v. Silvio Spallone 399 F.3d 415 · Cir.

California Public Employees' Retirement System v. WorldCom, Inc. 368 F.3d 86 · Cir.

Tyngsboro Sports II Solar, LLC v. National Grid USA Service Co., Inc. 88 F.4th 58 · Cir.