Settlement Reference Manual: Table of Cases and Authorities

Table of Cases and Authorities

Cases:

Americold Corp. v. United States, 28 Fed. Cl. 747 (1993)
Bull v. United States, 295 U.S. 247 (1935)
Chertkof v. United States, 676 F.2d 984 (4th Cir. 1982)
Commissioner v. Sunnen, 333 U.S. 591 (1948)
Estate of Mueller v. Commissioner, 101 T.C. 551 (1993)
In re Stone, 986 F.2d 898 (5th Cir. 1993)
Lewis v. Reynolds, 284 U.S. 281 (1932)
O'Brien v. United States, 766 F.2d 1038 (7th Cir. 1985)
United States v. Bowcut, 287 F.2d 654 (9th Cir. 1961)
United States v. Herring, 240 F.2d 225 (4th Cir. 1957)
Wilmington Trust Co. v. United States, 610 F.2d 703 (Ct. Cl. 1979)

Statutes:

Internal Revenue Code of 1986 (26 U.S.C.):

§ 642
§ 1311
§ 1312
§ 1313
§ 1314
§ 1504
§ 3401
§ 3509
§ 6166A
§ 6402
§ 6405
§ 6411
§ 6511
§ 6521
§ 6659
§ 6672
§ 7122
Judicial Improvements Act of 1990, Pub. L. No. 101-650 104 Stat. 5089 (28 U.S.C. § 473)
Revenue Act of 1978, Pub. L. No. 95-600, § 530, 92 Stat. 2885
28 U.S.C.:

§ 517
§ 519
§ 2410

Miscellaneous:

28 C.F.R.:

§ 0.160
§ 0.161
§ 0.162
§ 0.163
§ 0.164
5 Administration, CCH Internal Revenue Manual, Ex. 8(15)00-1 at 26,260
Delegation Order 155 (Rev. 4, Aug. 15, 1996)
Executive Order 6166 (June 10, 1933)
Executive Order 12778 on Civil Justice Reform
Fed. R. Civ. P.:

R. 16
R. 26
Internal Revenue Manual (35)(18) 45
Rev. Rul. 71-56, 1971-1 C.B. 404
Rev. Rul. 81-256, 1981-2 C.B. 1831
Rev. Rul. 81-287, 1981-2 C.B. 184
Tax Division Directives:

No. 82
No. 87-62
No. 105
Treas. Reg.:

§ 1.163-9T
§ 1.1311(a)-2

Table of Contents | FOIA Page