§96

17 cases·1 followed·1 distinguished·15 cited—6% support

Statute Text — 26 U.S.C. §96

Statute text not available for this section.

17 Citing Cases

Jason B. Sage, Petitioner · 2020

1055 n.5 (9th Cir. 2014), § T.C. Memo. 2012-106; Samueli v. Commissioner, 661 F.3d 399, 403 n.4 (9th Cir. 2011), aff'g in part, remanding in - 23 - p_art 132 T.C. 37 (2009); First Chi. NBD Corp. v. Commissioner, 135 F.3d 457, 460 (7th Cir. 1998), § 96 T.C. 421 (1991). B. Analysis Under the specific facts ofthis case, section 677(a)(1) and its accompanying regulations compel the conclusions that (1) IDG was the owner ofVillage and Plains in 2010 and 2012, respectively, and Gales Creek Terrace LL

Paul Edward & Diane M. Pollard, Petitioner T.C. Memo. 2011-132 · 2011

Section 96(e) provides that if the election- is made, y the amount included in' gross incomeafor the taxable year of receipt-mustinot exceed the sum of the increases in gross e incom:e- forathose previous taxable years that would result from taking into account thea portion of the benefite attributable to the previous taxable

Estate of Clowe v. Commissioner 17 T.C. 1467 · 1952

Stout v. Commissioner 31 T.C. 1199 · 1959

Horne v. Commissioner 59 T.C. 319 · 1972

Estate of Panero v. Commissioner 48 T.C. 147 · 1967

Greenberg v. Commissioner 45 T.C. 480 · 1966

Carlucci v. Commissioner 37 T.C. 695 · 1962

Beck Chemical Equipment Corp. v. Commissioner 27 T.C. 840 · 1957

Estate of Cardeza v. Commissioner 5 T.C. 202 · 1945

2 · Cir.

Citizens United v. Schneiderman · Cir.

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

Business And Residents Alliance Of East Harlem v. Alphonso Jackson 430 F.3d 584 · Cir.

Business & Residents Alliance v. Jackson 430 F.3d 584 · Cir.

Citizens United v. Schneiderman 882 F.3d 374 · Cir.

United States v. Troy Brasby 61 F.4th 127 · Cir.