Home/U.S. Code/Title 26/Ch. 1/§ 425
FEDERAL · 26 U.S.C. · Chapter 1

Renumbered §424

Current through Pub. L. 119-99
Title 26 — Internal Revenue Code·Ch. 1 — NORMAL TAXES AND SURTAXES·Subch. D·Pt. II
Renumbered §424

Free access — add to your briefcase to read the full text and ask questions with AI

26 U.S.C. § 425 (Renumbered §424) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Dorothy E. Brown and Donald Lee Brown and United States National Bank of Oregon, Etc. v. United States
427 F.2d 57 (Ninth Circuit, 1970)
25 case citations
In Re Hillsborough Holdings Corp.
156 B.R. 318 (M.D. Florida, 1993)
12 case citations
Comptroller of the Treasury v. Crown Central Petroleum Corp.
451 A.2d 347 (Court of Special Appeals of Maryland, 1982)
10 case citations
Warren H. Schumann and Maria T. Schumann v. Commissioner of Internal Revenue
857 F.2d 808 (D.C. Circuit, 1988)
6 case citations
Wanvig v. United States
295 F. Supp. 882 (E.D. Wisconsin, 1969)
6 case citations
Brown v. United States
292 F. Supp. 527 (D. Oregon, 1968)
4 case citations
Baldwin v. Commissioner of Internal Revenue
94 F.2d 355 (Ninth Circuit, 1938)
3 case citations
Doriss v. Commissioner
3 T.C. 219 (U.S. Tax Court, 1944)
3 case citations
Hope v. United States
617 F. Supp. 439 (E.D. Louisiana, 1985)
2 case citations

Editorial Notes

Editorial Notes

Amendments
2006—Pub. L. 109–280, title I, §113(a)(1)(A), Aug. 17, 2006, 120 Stat. 846, substituted "RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS" for "MINIMUM FUNDING STANDARDS FOR SINGLE-EMPLOYER DEFINED BENEFIT PENSION PLANS" in part heading and added subpart analysis.

Editorial Notes

Amendments
2018—Pub. L. 115–141, div. U, title IV, §401(a)(109)(B), Mar. 23, 2018, 132 Stat. 1189, added item 433.
2006—Pub. L. 109–280, title II, §212(d), Aug. 17, 2006, 120 Stat. 917, added item 432.