26 U.S.C. § 206

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[Approval of State Laws] [This section amended section 3304(a) of the Internal Revenue Code by adding par. (11) thereof.]

Notes of Decisions
Cited in 21 cases (7 in the last 5 years), 1935–2025 · leading case: Ming-Hsiang Kao v. Joy Holiday, 219 Cal. Rptr. 3d 580 (Cal. Ct. App. 5th 2017).
Ming-Hsiang Kao v. Joy Holiday, 219 Cal. Rptr. 3d 580 (Cal. Ct. App. 5th 2017). “Most employees must be paid a specified minimum wage ( 26 U.S.C. § 206 (a)(1); Lab. Code, § 1182.”
Marchak v. Observer Publications, Inc., 493 F. Supp. 278 (D.R.I. 1980). “” 26 U.S.C. § 206 , § 207. Plaintiff alleges that Observer Publications is an “enterprise engaged in commerce or in the production of goods for commerce.”
Riener v. Riener, 926 S.W.2d 6 (Mo. Ct. App. 1996). “§ 414 (p) and 26 U.S.C. § 206 (d)(3). The parties consented to a technical modification of the decree to satisfy the requirements for qualification of the QDRO.”
Gerlach v. Michigan Bell Tel. Co., 501 F. Supp. 1300 (E.D. Mich. 1980). “§ 2000e-2, limits sex-based wage discrimination claims under Title VII to conduct which could also be actionable under the Equal Pay Act of 1963, 26 U.S.C. § 206 (d). The parties’ formulation of the issue results from their coupling of the claims contained within proposed Counts…”
Constantine v. United States, 75 F.2d 928 (5th Cir. 1935). “” Another difference between the two acts is that the first did not affix a penalty as' the 1926 Act did, for engaging in business without paying the $1,000.”
Ciarrochi v. Provident Nat'l Bank, 83 F.R.D. 357 (E.D. Pa. 1979). “See 26 U.S.C. § 206 (d) (1976). This claim is typical of those of the proposed classes, but for two reasons, I believe that a congruence on this claim alone is insufficient to allow plaintiff to represent the proposed classes.”
Senate Club, Inc. v. Viley, 12 F. Supp. 982 (D. Idaho 1935). · cites it 4× “The complainants by bill in equity seek an injunction forbidding the collection of an alleged excise tax of $1,000 under section 701, Revenue Act 1926 (Title 26 U.S.C.A. § 206 , see 26 U.S.C.A. § 1395 ), and for such relief it assails the statute under which the payment of…”
Green v. Page, 9 F. Supp. 844 (S.D. Ga. 1935). · cites it 2× “On September 16, 1934, petitioner, received from the said Page a notice that he must pay a tax of $1,000 under section 701, Revenue Act 1926 (title 26 USCA § 206), 1 Embodied in such notice was the following paragraph: “Section 701, above-referred to, also provides that failure…”
Brabham v. Cooper, 9 F. Supp. 904 (E.D.S.C. 1935). · cites it 2× “1, of the Revenue Act of 1926 (26 USCA § 206). It cannot be held to be a part of the legislation adopted to make the Eighteenth Amendment effective, or to have any relation thereto.”
Hopkins v. Stericycle (N.D. Ill. 2024). · cites it 2× “” 26 U.S.C. § 206 (d)(1). The EEOC defines the term “wages” to include “all forms of compensation… whether called wages, salary, profit sharing, expense account, monthly minimum, bonus… or some other name.”
United States v. Columbia Fruit Prods. Co., 10 F. Supp. 873 (E.D. Pa. 1935). “34 Occupational tax as retail liquor dealer, in violation of state law of Pennsylvania, section 701, Revenue Act of 1926 (26 USCA § 206), 4 months ending June 30, 1930.”
Kao v. Joy Holiday (Cal. Ct. App. 2017). “Most employees must be paid a specified minimum wage ( 26 U.S.C. § 206 (a)(1); Lab. Code, § 1182.”
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