26 usc 6231

• 26 USC 6231 - Sec. 6231. Definitions and special rules

• US Code - Title 26: Internal Revenue Code

• Charles D. Beard, Jr.; Mary Sue Beard, Plaintiffs-Appellants, v. United States of America, Defendant-Appellee. John G. Beard; Louise H. Beard, Plaintiffs-Appellants, v. United States of America, Defendant-Appellee., 992 F.2d 1516 (11th Cir. 1993)

...97-354, 96 Stat. 1669 (currently codified at 26 U.S.C. §§ 6241-45 (1988)), generally requires sh...See id. § 6231(a)(1)(B). We agree with the district court that Co...

• Federal Circuits

• Reg-138326-07

Proposed regulations under Section 6231 allow the IRS to convert partnership items to nonpartnership items when the application of the unified partnership audit and litigation procedures of sections 6221 through 6234 (TEFRA partnership procedures) with respect to certain tax avoidance transactions interferes with the effective and efficient enforcement of the Internal Revenue laws. A public hearing is scheduled for June 4, 2009.

... the Procedure and Administration Regulations (26 CFR Part 301) under section 6231(c) of the Interna...

• United States. Internal Revenue Bulletin
• September 07, 2009

• Cinema '84, Richard M. Greenberg, Tax Matters Partner, Karin M. Locke, Box Office Partnership and Joseph E. Goodwin, Petitioners-Appellants, Jo Ann Scarfia, Participating Partner, Appellant, First Blood Associates, Petitioner, v. Commissioner of Internal Revenue, Respondent-Appellee., 294 F.3d 432 (2nd Cir. 2002)

... to a "consistent settlement" pursuant to 26 U.S.C. § 6224(c). 1 , 2 . The second issue was de... those two individuals pursuant to Section 6231(b) and Section 6231(c) of the Internal Revenue Cod...

• Federal Circuits

• Tax Avoidance Transactions

...Internal Revenue Service 26 CFR Part 301. REG-138326-07. RIN 1545-BH22. Tax Av... contains proposed regulations under section 6231 of the Internal Revenue Code that allow the IRS to...

• FR, February 13, 2009
• Proposed rules
• Internal Revenue Service

• Twenty-Three Nineteen Creekside, Inc.; Michael E. Baldigo, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee., 59 F.3d 130 (9th Cir. 1995)

... matters partner" or "tax matters person." See 26 U.S.C. Sec. 6231(a)(7); 26 U.S.C. Sec. 6244; 26 C....

• Federal Circuits

• Bassing v. U.S., (2009)

... his action was barred by the operation of 26 U.S.C. § 7422(h), which prohibits refund a...§ 6231(a)(3), except in limited circumstances not present...

• United States Court of Appeals for the Federal Circuit

• David A. Field and Ellen J. Field, Plaintiffs-Appellants, v. United States of America, Defendant-Appellee., 328 F.3d 58 (2nd Cir. 2003)

... holds that jurisdiction is not foreclosed by 26 U.S.C. § 7422(h) (2000) and that the district cou... to partnership items (as defined in section 6231(a)(3)) except as provided in section 6228(b) or se...

• Federal Circuits

• Transpac Drilling Venture 1982-12, Et Al., Petitioners, Guy J. Cutili, Et Al., Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee., 147 F.3d 221 (2nd Cir. 1998)

...324 (codified as amended at 26 U.S.C. §§ 6221--23). Under TEFRA, when the IRS w... on Temporary Treasury Regulation § 301.6231(c)-5T ("Criminal Investigations Regulation"), whic...

• Federal Circuits

• Daniel L. Carroll and Ingrid N. Carroll, Plaintiffs-Appellees-Cross-Appellants, v. United States of America, Defendant-Appellant-Cross-Appellee., 339 F.3d 61 (2nd Cir. 2003)

... the date of their refund claim, pursuant to 26 U.S.C. § 6511(b)(2)(B). Carroll v. United States,...26 U.S.C. § 6231(a)(3). As tax matters partner for the Stevens part...

• Federal Circuits

• Jade Trading, L.L.C. v. U.S., (2010)

... See 26 §§ U.S.C. 6221-31 (1998).1 Prior to TEFRA's en...§ 6231(a)(3). TEFRA further defines two other terms, nam...

• United States Court of Appeals for the Federal Circuit