The 2023 Florida Statutes (including Special Session C)
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. . . . § 601.601(d)(2)(i)(b). . . .
. . . . § 601.601(d)(2)(v)(d). . . . .
. . . . § 601.601(d)(2)(i)(a). . . .
. . . . § 601.601 (d)(2)(i)(b). . . .
. . . relying upon Revenue Rulings “unless the facts and circumstances are substantially the same.” 26 C.F.R. 601.601 . . .
. . . Sec. 601.601(d)(2)(i)(a), Statement of Procedural Rules. . . . By contrast, section 601.601(d)(2)(i)(b), Statement of Procedural Rules, states that “[a] ‘Revenue Procedure . . .
. . . . § 601.601(d)(2)(v)(d)). . . .
. . . . § 601.601(d)(2)(v)(d)). . . .
. . . See 26 C.F.R. sec. 601.601(d)(2)(v)(e), Statement of Procedural Rules. . . .
. . . . § 601.601(d)(2)(vi). . . . Id. at § 601.601 (d)(2)(i)(b). . . .
. . . . § 601.601(d)(2)(i)(a)). . . .
. . . . § 601.601(d) (2012) (Revenue Rulings do not have the force and effect of Treasury Regulations, “but . . . Reg. § 601.601(e). “Of course, revenue rulings ... are not binding on this court.... . . .
. . . . § 601.601(d)(2)(v)(c) (prescribing that new revenue rulings revoking or modifying old rulings “ordinarily . . .
. . . See 26 C.F.R. sec. 601.601(d)(2)(v)(c0, Statement of Procedural Rules (“Revenue Rulings * * * are published . . .
. . . . § 601.601 (d)(2)(i)(a). . . . Id. § 601.601(d)(2)(v)(d). . . .
. . . prior to January 1, 2003 (see 26 CFR part 1 revised as of April 1, 2002, and 2002-28 I.R.B. 90 (see §601.601 . . . 2003 (see 26 CFR part 1 revised as of April 1, 2002, 2002-28 I.R.B. 90, and 2002-45 I.R.B. 818 (see §601.601 . . .
. . . . § 601.601 (2009), with the following statement: However, since each Revenue Ruling represents the conclusion . . . conclusion in other cases unless the facts and circumstances are substantially the same. 26 C.F.R. § 601.601 . . . Revenue Ruling 99-14, by its terms, and in accordance with 26 C.F.R. § 601.601, emphasizes the fact specific . . .
. . . Sec. 601.601(d)(2)(i)(a), Statement of Procedural Rules. . . . See sec. 601.601(d)(2)(v)(d), Statement of Procedural Rules (“Revenue Rulings published in the Bulletin . . .
. . . . § 601.601(d)(2)(v)(d) (noting that revenue rulings are “precedents to be used in the disposition of . . .
. . . See sec. 601.601(d)(1), Statement of Procedural Rules (“The Internal Revenue Bulletin is the authoritative . . . legislation, court decisions, and other items pertaining to internal revenue matters.”); see also id. sec. 601.601 . . .
. . . . § 601.601(d)(2)(v)(d) (“Revenue Rulings ... do not have the force and effect of Treasury Department . . . invoke its authority to make rules with the force of law when promulgating revenue rulings. 26 C.F.R. § 601.601 . . . Reg. § 601.601(d)(2)(i)(a), we believe that the lack of notice-and-comment and the IRS’s own divergent . . .
. . . .) § 601.601 (d)(2)(i)(b). . . . Id. § 601.601 (d)(2)(vi). .A taxpayer’s net operating loss for a given taxable year is the excess of . . . Reg. § 601.601 (d)(2)(i)(a). . . . Id. § 601.601 (d)(2)(v)(d). . . . . . § 601.601(d)(1). . . .
. . . . § 601.601(b)(2)(b), Moving along to the crux of the matter, Notice 2006-50 informs the reader: “The . . .
. . . directly responsive to and limited in scope by the pivotal facts stated in the revenue ruling”, sec. 601.601 . . . published in the Bulletin do not have the force and effect of Treasury Department Regulations”, sec. 601.601 . . . specifically that revenue rulings “do not have the force and effect of Treasury Department Regulations”, sec. 601.601 . . .
. . . . § 601.601(d)(2) ("Objectives and standards for publication of Revenue Rulings and Revenue Procedures . . . Reg. § 601.601(d)(2)(i)(fc). . . .
. . . . § 601.601 (d)(2)(i)(b) (2006). Cf. Estate of Shapiro v. . . .
. . . Saltzman, IRS Practice & Procedure, 2d ed., par. 3.02[2]; sec. 601.601, Statement of Procedural Rules . . .
. . . . § 601.601(d)(2)(i)(a) (2004). . . . Id. § 601.601(d)(2)(i)(b). . . .
. . . . § 601.601(d)(2)(i)(a) (2004). . . . Id. § 601.601(d)(2)(i)(b). . . .
. . . . § 601.601(d)(2)(i)(a) (2002). . . . Reg. § 601.601(d)(2)(b) (2002). . . . Reg. § 601.601(d)(1) (2002) (emphasis added). . . .
. . . . * * * [Sec. 601.601(d)(2), Statement of Procedural Rules.] . . .
. . . . § 601.601(d)-(e) (2001). . . . Section 601.601(e) provides: (e) Taxpayers generally may rely upon Revenue Rulings published in the Bulletin . . .
. . . . § 601.601(d)(2)(v)(c£), it does constitute “an official interpretation by the Service,” id. § 601.601 . . .
. . . . § 601.601(d)(2)(i)(a); see also 26 C.F.R. § 601.601(d)(2)(i)(b) (describing the Revenue Procedure as . . .
. . . . § 601.601 (West 1998)). . . .
. . . . § 601.601(e) provides that taxpayers may generally rely on published revenue rulings in determining . . . Reg. § 601.601(e) states: “Taxpayers generally may rely upon Revenue Rulings published in the Bulletin . . . Reg. § 601.601(d), which provides that revenue rulings "are published to provide precedents to be used . . . Reg. § 601.601(e), a factor not present in the Automobile Club or Dixon cases. . . .
. . . . § 601.601(d)(2)(v)(d) (1997). . . . . § 601.601(d)(2)(v)(e). . . .
. . . . § 601.601(d)(2)(i)(b) (“A ‘Revenue Procedure’ is a statement of procedure____”) (emphasis added), with . . . id. § 601.601(d)(2)(v)(a) (“[Communications involving substantive tax law ... are published in the form . . .
. . . . §§ 301.7805-1(a); 601.601(a). . . .
. . . . § 601.601(a)(1). . . . .
. . . See also sec. 601.601(d)(2)(i)(b), Statement of Procedural Rules; Rev. . . .
. . . . § 601.601 (1989), provides some support for this proposition. . . . Section 601.601(d)(2) defines a "revenue ruling” as “an official interpretation” of the law and a "revenue . . .
. . . . § 601.601(d)(2)(i)(b); Rev. Proc. 86-15, 1986-1 CB 544 § 3.02. . . . . § 601.601(d)(1); 6 CCH Internal Revenue Manual (Admin.) ch. (ll)152(2)-(8), at 35,107. . . .
. . . . § 601.601(d)(2)(i)(b); Rev. Proc. 86-15, 1986-1 CB 544 § 3.02. . . . . § 601.601(d)(1); 6 CCH Internal Revenue Manual (Admin.) ch. (ll)152(2)-(8), at 35,107. . . .
. . . See sec. 601.601(a) and (b), Procedural Regs. . . .
. . . . § 601.601(a)(2)) does not limit the publication and notice procedure to the APA § 553 mandate: Where . . . Reg. § 601.601(a)(2)) was substantively identical to the current version of that regulation quoted in . . .
. . . See Statement of Procedural Rules, 26 C.F.R. sec. 601.601(d)(2)(v)(e). . . .
. . . , by any officer or employee of the Service as a precedent in the disposition of other cases” (sec. 601.601 . . .
. . . . § 601.601(d) (1986). These contentions lack merit.- a. . . . COMPLIANCE WITH IRS STATEMENT OF PROCEDURAL RULES, 26 C.F.R. § 601.601(d) The Wards contend that the . . . Section 601.601(d) fails to meet the first prong of the test. . . . Section 601.601(d), by its own language, is a policy statement. . . . Accordingly, noncompliance with section 601.601(d) does not invalidate Treas.Reg. § 1.612-3(b)(3). . . .
. . . See Statement of Procedural Rules, 26 C.F.R. sec. 601.601(d)(2)(v)(e). . . .
. . . . § 601.601(e) provides that taxpayers may generally rely on published revenue rulings in determining . . .
. . . See 26 C.F.R. 601.601(d) (1985). . . .
. . . . § 601.601(a)(2)-(3). A. . . .
. . . See also sec. 601.601(d), IRS Statement of Procedural Rules, 26 C.F.R. Part 601. . . . Wendland, the parties entered into the transaction within 8 weeks after publication. 26 C.F.R. sec. 601.601 . . .
. . . . § 601.601 (d)(2)(v)(cf) (1981), it is “not without weight and is entitled to respectful consideration . . .
. . . See sec. 601.601(a)(2), Statement of Procedural Rules. 5 U.S.C. sec. 553(d) provides as follows: (d) . . .
. . . limiting its retroactivity is supported by the language of section 7805(b) as well as by 26 C.F.R. sec. 601.601 . . . cover a prepayment for an indefinite period which may possibly extend beyond 5 years. 26 C.F.R. sec. 601.601 . . . relating to the internal revenue laws, shall be applied without retroactive effect. 26 C.F.R. sec. 601.601 . . .
. . . . § 601.601 (Rules and Regulations) 26 C.F.R. § 601.201 (Rulings and Determinations Letters) ; 26 C.F.R . . .
. . . . § 601.601, it is likewise applicable to the code now in effect. . . .