U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— Computation of Taxable Income › Part PART I— DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.

26 U.S.C. § 3

LAND DIVERTED UNDER 1983 PAYMENT-IN-KIND PROGRAM TREATED AS USED IN FARMING BUSINESS, ETC.

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“(a)General Rule.—For purposes of the provisions specified in subsection (b), in the case of any land diverted from the production of an agricultural commodity under a 1983 payment-in-kind program—“(1) such land shall be treated as used during the 1983 crop year by the qualified taxpayer in the active conduct of the trade or business of farming, and“(2) any qualified taxpayer who materially participates in the diversion and devotion to conservation uses required under a 1983 payment-in-kind program shall be treated as materially participating in the operation of such land during such crop year.“(b)Provisions to Which Subsection (a) Applies.—The provisions specified in this subsection are—“(1) section 2032A of the Internal Revenue Code of 1986 (relating to valuation of certain farm, etc., real property),“(2) section 6166 of such Code (relating to extension of time for payment of estate tax where estate consists largely of interest in closely held business),“(3) chapter 2 of such Code (relating to tax on self-employment income), and“(4) title II of the Social Security Act [42 U.S.C. 401 et seq.] (relating to Federal old-age, survivors, and disability insurance benefits).
Notes of Decisions
Cited in 7 cases, 1930–1994 · leading case: Von Weise v. Comm'r, 69 F.2d 439 (8th Cir. 1934).
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Von Weise v. Comm'r, 69 F.2d 439 (8th Cir. 1934). “” (26 USCA § 3 067). “Sec. 278. * * * (d) Where the assessment of any income, excess-profits, or war-profits taxes imposed by this, chapter or by prior Act of Congress has been made (whether befoi'e or after the enactment of this Act [May 29, 3928]) within the period of…”
Anderson v. P. W. Madsen Inv. Co., 72 F.2d 768 (10th Cir. 1934). “1140 [26 USCA § 3 and note]) Congress provided that: “Hereafter there may be employed in the Bureau of Internal Revenue, in lieu of the deputy commissioners, v ' five deputy commissioners and an assistant to the Commissioner.”
United States v. One Ice Box, 37 F.2d 120 (N.D. Ill. 1930). “Section 5 of the Willis-Campbell Act (26 USCA § 3) refers to criminal prosecutions.”
Ramírez Mas v. Tribunal Superior, 95 P.R. Dec. 415 (1967). “Véase, 26 U.S.C.A. §§ 3 y 4(c). La Regla 30 admite que mediante interrogatorios se requiera a la parte interrogada que una a sus contestaciones copias de escritos, libros, cuentas, etc.”
In re Cal-Neva Lodge, Inc., 186 F. Supp. 187 (D. Nev. 1960). “” 26 U.S.C.A. § 3 . The section relating to the “Surrender of property subject to distraint,” however, is 26 U.”
Prejudgment Interest Under the Back Pay Act for Refunds of Fed. Ins. Contributions Act Overpayments (OLC 1994). “Under familiar prin­ 4 A n em p lo y er has an incentive to calculate the tax co rrectly because its ow n share o f the FICA tax m ir­ rors that o f its em p lo y ees See 26 U S C § 3 1 1 1 . A lso, an em p lo y er who has collected too much FICA tax is not p erm itted to receiv…”
Ramírez Más v. Superior Court of Puerto Rico, 95 P.R. 403 (1967). “See, 26 U.S.C.A. §§ 3 and 4(c).. Rule 30 admits that by means of interrogatories, the party interrogated may be requested as part of or attached to the answers copies of all papers, books, accounts, etc.”
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