Authorities Cited: United States Code 26 U.S.C. § 61(a)(12) 26 U.S.C. § 101 26 U.S.C. § 101(a)(1) 26 U.S.C. § 108 26 U.S.C. § 108(a) 26 U.S.C. § 108(a)(1) 26 U.S.C. § 108(a)(1)(B) 26 U.S.C. § 108(b)(1) 26 U.S.C. § 108(b)(4)(A) 26 U.S.C. § 108(d)(3) 26 U.S.C. § 108(d)(7)(A) 26 U.S.C. § 108(d)(7)(B) 26 U.S.C. § 165(b) 26 U.S.C. § 1001 26 U.S.C. § 1001(a) 26 U.S.C. § 1011 26 U.S.C. § 1363(a) 26 U.S.C. § 1366 26 U.S.C. § 1366(a) 26 U.S.C. § 1366(a)(1) 26 U.S.C. § 1366(a)(1)(A) 26 U.S.C. § 1366(a)(1)(B) 26 U.S.C. § 1366(a)(2) 26 U.S.C. § 1366(b) 26 U.S.C. § 1367(a) 26 U.S.C. § 1367(a)(1) 26 U.S.C. § 1367(a)(1)(A) 26 U.S.C. § 7482(a)(1) Code of Federal Regulations 26 C.F.R. § 1.1366 Supreme Court 242 U.S. 470 284 U.S. 1, 52 464 U.S. 386, 398 499 U.S. 573, 580-582 Circuit Courts 70 F.2d 95, 96 778 F.2d 769, 772 926 F.2d 1083, 1089 965 F.2d 1038, 1044 992 F.2d 1516, 1518 62 F.3d 136 182 F.3d 1143 182 F.3d 1152 187 F.3d 1352, 1357 200 F.3d 496 202 F.3d 198 206 F.3d 1389