26 U.S.C. § 36A
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]
[repealed]
Notes of Decisions
Cited in 2
cases, 2016–2017 · leading case: Guthrie Washaurwa Chibanguza v. Comm'r, 2016 T.C. Summary Opinion 84 (Tax Ct. 2016).
Guthrie Washaurwa Chibanguza v. Comm'r, 2016 T.C. Summary Opinion 84 (Tax Ct. 2016). “Although two of the Wachovia accounts respondent examined as part of his bank deposits analysis were held by petitioner outright rather than by TCI (which was 95% owned by petitioner), respondent's deficiency determination treated petitioner as having failed to report only 95%…”
Rapp v. Comm'r, 2017 T.C. Summary Opinion 14 (Tax Ct. 2017). “36A ↩ making work pay credit, and the child tax credit for 2009 and 2010 are computational. The adjustments will be resolved by the Court's resolution of the sole issue for 2009 and 2010 and will not be discussed further.”
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