31 USC 372
|
31 USC 372
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
3
|
Rules of Practice and Procedure
|
26 USC 7453
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
16
|
Bank of America Nat Trust & Savings Ass'n v Commissioner of Internal Revenue
|
126 F2d 48
|
|
United States
|
|
Westlaw
|
|
7
|
Lenox Clothes Shop v CIR
|
139 F2d 56
|
|
United States
|
|
Westlaw
|
|
8
|
Cohan v Commissioner
|
39 F2d 540
|
|
United States
|
|
Westlaw
|
|
186
|
Mahler v Commissioner of Internal Revenue
|
119 F2d 869
|
|
United States
|
|
Westlaw
|
|
7
|
314 US 660; 62 SCt 114; 86 l Ed 529
|
314 US 660; 62 SCt 114; 86 L Ed 529
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
5
|
Edmond Weil, Inc v Commissioner of Internal Revenue
|
150 F2d 950
|
|
United States
|
|
Westlaw
|
|
5
|
Eder v Commissioner
|
138 F2d 27
|
|
United States
|
|
Westlaw
|
|
10
|
George v Commissioner of Internal Revenue
|
844 F2d 225; 61 AFTR2d 88-1151
|
United States Court of Appeals, Fifth Circuit
|
United States
|
6 May 1988
|
WorldLII
|
|
2
|
Bartlett v Commissioner of Internal Revenue
|
[1986] USCA6 1941
|
United States Court of Appeals, Sixth Circuit
|
United States
|
18 Nov 1986
|
WorldLII
|
|
|
Durovic v Commissioner of Internal Revenue
|
487 F2d 36
|
United States Court of Appeals, Seventh Circuit
|
United States
|
26 Nov 1973
|
WorldLII
|
|
11
|
Corn Products Refining Co v Commissioner
|
350 US 46; 100 L Ed 29; 76 SCt 20; 100 L Ed 2d 29
|
United States Supreme Court
|
United States
|
9 Jan 1956
|
WorldLII
|
|
165
|
Corn Products Refining Co v Commissioner of Internal Revenue
|
[1954] USCA2 330
|
United States Court of Appeals, Second Circuit
|
United States
|
25 Aug 1954
|
WorldLII
|
|
3
|
Waterman's Estate v Commissioner of Internal Revenue
|
195 F2d 244
|
United States Court of Appeals, Second Circuit
|
United States
|
8 Jan 1952
|
WorldLII
|
|
3
|
Barr v United States
|
324 US 83; 89 L Ed 765; 65 SCt 522
|
United States Supreme Court
|
United States
|
5 Feb 1945
|
WorldLII
|
|
23
|
Helvering v Taylor
|
293 US 507; 79 L Ed 623; 55 SCt 287; 79 L Ed 2d 623
|
United States Supreme Court
|
United States
|
7 Jan 1935
|
WorldLII
|
|
269
|
Cook v Tait
|
265 US 47; 68 L Ed 895; 44 SCt 444
|
United States Supreme Court
|
United States
|
5 May 1924
|
WorldLII
|
|
20
|
Foundation Co v Commissioner
|
14 Tax Cas 1333
|
|
United Kingdom
|
circa 1952
|
|
|
3
|
17 Tax Cas 1149
|
17 Tax Cas 1149
|
|
United Kingdom
|
circa 1952
|
|
|
2
|
110 Nys 383
|
110 NYS 383
|
|
United States - New York
|
circa 1952
|
|
|
1
|
Durovic v Commissioner
|
54 Tax Cas 1364
|
|
United Kingdom
|
circa 1952
|
|
|
5
|
Credit and Investment Corporation
|
47 BTA 673
|
|
United States
|
circa 1952
|
|
|
2
|
24 Tax Cas 829
|
24 Tax Cas 829
|
|
United Kingdom
|
circa 1952
|
|
|
1
|
Cooper v Commissioner
|
15 Tax Cas 757
|
|
United Kingdom
|
circa 1952
|
|
|
2
|
10 Tax Cas 1225
|
10 Tax Cas 1225
|
|
United Kingdom
|
circa 1952
|
|
|
2
|
9 Tax Cas 1168
|
9 Tax Cas 1168
|
|
United Kingdom
|
|
|
|
1
|
Landau v Commissioner
|
7 Tax Cas 12; 85 LJKB 417
|
King's Bench
|
United Kingdom
|
circa 1952
|
|
|
3
|