26 U.S.C. § 1
SHORT TITLE.
“This Act may be cited as the ‘Payment-in-Kind Tax Treatment Act of 1983’.
Notes of Decisions
Cited in 502
cases (35 in the last 5 years), 1930–2025 · leading case: Spiridon Spireas v. Comm'r of Internal Reven, 886 F.3d 315 (3rd Cir. 2018).
Spiridon Spireas v. Comm'r of Internal Reven, 886 F.3d 315 (3rd Cir. 2018). “Compare 26 U.S.C. § 1 (a), (i)(2) (2008) (providing a top marginal rate of 35 percent for married taxpayers filing jointly), with 26 U.”
United States v. Clayton, 506 F.3d 405 (5th Cir. 2007). “Title 26 U.S.C. § 1 (f)(3) provides that "the cost-of-living adjustment for any calendar year is the percentage (if any) by which(A) the CPI for the preceding calendar year, exceeds (B) the CPI for the calendar year 1992.”
Hibbs v. Winn, 542 U.S. 88 (2004). “26 U.S.C. § 1 et seq. Chapter 63 of Title 26 addresses the subject of assessments and sheds light on the meaning of the term in the Code.”
Hutto v. Finney, 437 U.S. 678 (1979). “)], or in any civil action or proceeding, by or on behalf of the United States of America, to enforce, or charging a violation of, a provision of the United States Internal Revenue Code [ 26 U. S. C. § 1 et seq. (1976 ed.)], or title VI of the Civil Rights Act of 1964 [42 U.”
Wheeler v. Comm'r, 528 F.3d 773 (10th Cir. 2008). “The very first section of the Internal Revenue Code, *777 26 U.S.C. § 1 , imposes an income tax on the taxable income of every citizen or resident of the United States.”
William Penn Sch. Dist. v. Pennsylvania Dep't of Educ., 170 A.3d 414 (Pa. 2017). “115 , codified as amended at 26 U.S.C. §§ 1 , et seq. 22 Act of June 27, 2006, P.”
United Dominion Indus., Inc. v. United States, 532 U.S. 822 (2001). “[1] Unless otherwise noted, all statutory references are to the Internal Revenue Code of 1954, 26 U. S. C. § 1 et seq. (1982 ed. and Supp.”
Wagnon v. Prairie Band Potawatomi Nation, 546 U.S. 95 (2005). “See 26 U.S.C. § 1 (2000 ed. and Supp. II), § 163(h) (2000 ed.”
Loofbourrow v. Comm'r of Internal Revenue Serv., 208 F. Supp. 2d 698 (S.D. Tex. 2002). “Indeed, 26 U.S.C. § 1 imposes an income tax on the income of every individual who is a citizen or resident of the United States, and § 61 defines “gross income” as “all income from whatever source derived” including, but not limited to, compensation for services.”
Fulman v. United States, 434 U.S. 528 (1978). “Since the penalty tax rate equals or exceeds the highest rate applicable to individual taxpayers, see 26 U. S. C. § 1 (1970 ed. and Supp. V), it will generally be in the interest of those controlling the personal holding company to distribute all personal holding company income,…”
Berg v. Ullman Ex Rel. Ullman, 1998 ND 74 (N.D. 1998). “§ 63 (c)(2), is set out in 26 U.S.C.A. § 1 ; see Revenue Procedure 96-59 § 3.”
Elliotts, Inc. v. Comm'r of Internal Revenue, 716 F.2d 1241 (9th Cir. 1983). “26 U.S.C. § 1 (amended 1983) and § 1348 (repealed 1981).”
— 26 U.S.C. § 1(b) — 2 cases
Snyder v. United States, 321 F. Supp. 661 (D. Colo. 1970).
Wesemann v. Comm'r, 298 F.2d 527 (2d Cir. 1962).
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