Internal Revenue Code Section 172 Cases

Explore 1 court opinions on Internal Revenue Code Section 172. AI-powered plain English summaries, key holdings, and legal analysis.

1 recent cases analyzed in this topic area.

Courts Deciding Internal Revenue Code Section 172 Cases

ca4 (1)

Recent Internal Revenue Code Section 172 Opinions (1)

Bank of America Corporation v. United States

Fourth Circuit: Bank of America's 'all-in' NOL calculation upheld for tax purposes

ca4 · 2025-07-29 · Defendant Win · Impact: 30/100

Bank of America Corporation v. United States, decided by Fourth Circuit on July 29, 2025, resulted in a defendant win outcome. The Fourth Circuit affirmed the district court's decision, holding that B...

Internal Revenue Code Section 172 by Court

Supreme CourtFirst CircuitSecond CircuitThird CircuitFourth CircuitFifth CircuitSixth CircuitSeventh CircuitEighth CircuitNinth CircuitTenth CircuitEleventh CircuitD.C. CircuitFederal Circuit

Internal Revenue Code Section 172 by State

CaliforniaTexasNew YorkFloridaIllinoisPennsylvaniaOhioGeorgiaMichiganNew JerseyVirginiaWashingtonMassachusettsNorth Carolina

Related Resources

internal-revenue-code-section-172 Legal Definition internal-revenue-code-section-172 Practice Area Guide internal-revenue-code-section-172 Landmarks Home Search Cases States Courts Topic Rankings