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81. 77 T.C. 1169 — Reiff v. Commissioner
    IRCCourt RulingsNov 30, 1981related by meaning
    general tax credit (sec. 42), which apparently was taken into account by respondent in his assertion of an increased deficiency and additions to tax. Respondent concedes that, if the 32-page document filed by petitioners with respondent for 1977 constitutes an income tax return for purposes of sec. 6651(a), then the r…
82. Treas. Reg. § 1.501(c)(9)-6(b) — Voluntary employees' beneficiary associations; benefits includible in gross income.
    IRCRegulationsJul 12, 2016
    …t of itself mean that such benefits are eligible for the exclusion of either section 117 or section 127 of the Code.
83. T.C. Memo. 1999-80 — Edward Clasby and C. T. Garrahan Insurance Agency, Inc. v. Commissioner
    IRCCourt RulingsMar 16, 1999related by meaning
    Percent or More of the Garrahan Agency Petitioners argue that the Garrahan Agency is not a disqualified person under section 4975(e)(2)(G) because 50 percent or more of its voting stock was not owned by a disqualified person described in section 4975(e)(2)(A), (B), (C), (D), or (E). We disagree. A disqualified person …