26 C.F.R. § 1.453-10
[Reserved]
Notes of Decisions
Cited in 2
cases, 1971–1984 · leading case: Wierschem v. Comm'r, 82 T.C. 718 (Tax Ct. 1984).
Wierschem v. Comm'r, 82 T.C. 718 (Tax Ct. 1984). “In the notice of deficiency, respondent determined that petitioner had incorrectly reported on his 1976 return the -- (1) basis, (2) acquisition dates (not affecting long-term capital gain, (3) total acreage, and (4) purchase price, of those portions of petitioner's interest in…”
Woodward v. United States, 322 F. Supp. 332 (W.D. Va. 1971). “Thus, until some 21 months after plaintiffs had filed their amended return, the regulations promulgated under § 453 did not expressly require that an election, in order to be timely, be made on or before the filing deadline for returns. However, the 1963 amendments to the…”
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