26 USC 62
|
26 USC 62
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
8
|
26 USC 1017
|
26 USC 1017
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
1
|
26 USC 1
|
26 USC 1
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
37
|
26 USC 6501
|
26 USC 6501
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
91
|
[1986] PL 99-514
|
[1986] PL 99-514
|
|
United Kingdom
|
circa 1986
|
Westlaw
|
|
36
|
[1980] PL 96-589
|
[1980] PL 96-589
|
|
United Kingdom
|
circa 1980
|
Westlaw
|
|
2
|
Spartan Petroleum Co v United States
|
437 FSupp 733
|
|
United States
|
|
Westlaw
|
|
3
|
109 SCt 1556; 103 l Ed 2d 859
|
109 SCt 1556; 103 L Ed 2d 859
|
|
United States
|
|
Westlaw
|
|
4
|
Nalley v Ross
|
308 FSupp 1388
|
|
United States
|
|
Westlaw
|
|
1
|
Centennial Savings Bank FSB v United States
|
670 FSupp 195
|
|
United States
|
|
Westlaw
|
|
1
|
Centennial Savings Bank FSB v United States
|
682 FSupp 1389
|
|
United States
|
|
Westlaw
|
|
5
|
United States v Centennial Savings Bank FSB
|
499 US 573; 113 L Ed 2d 608; 111 SCt 1512
|
United States Supreme Court
|
United States
|
17 Apr 1991
|
WorldLII
|
|
23
|
Federal National Mortgage Association v Commissioner of Internal Revenue
|
896 F2d 580; 65 AFTR2d 90-665; 283 USApp DC 53
|
United States Court of Appeals, District of Columbia Circuit
|
United States - District of Columbia
|
20 Feb 1990
|
WorldLII
|
|
3
|
Fsb v US
|
894 F2d 1335
|
United States Court of Appeals, Fifth Circuit
|
United States
|
19 Jan 1990
|
WorldLII
|
|
4
|
San Antonio Savings Association v Commissioner of Internal Revenue
|
887 F2d 577; 58 USLW 2295; 64 AFTR2d 89-5695
|
United States Court of Appeals, Fifth Circuit
|
United States
|
2 Nov 1989
|
WorldLII
|
|
10
|
First Federal Savings and Loan Association of Temple v United States
|
887 F2d 593; 64 AFTR2d 89-5707
|
United States Court of Appeals, Fifth Circuit
|
United States
|
2 Nov 1989
|
WorldLII
|
|
4
|
Colonial Savings Association and Subsidiaries v Commissioner of Internal Revenue
|
854 F2d 1001; 62 AFTR2d 88-5420; 57 USLW 2148
|
United States Court of Appeals, Seventh Circuit
|
United States
|
13 Sep 1988
|
WorldLII
|
|
6
|
Badaracco v Commissioner
|
464 US 386; 78 L Ed 2d 549; 104 SCt 756
|
United States Supreme Court
|
United States
|
17 Jan 1984
|
WorldLII
|
|
92
|
Lucia v United States
|
474 F2d 565
|
United States Court of Appeals, Fifth Circuit
|
United States
|
2 Feb 1973
|
WorldLII
|
|
26
|
San Marcos Hotel Co v Commissioner of Internal Revenue
|
205 F2d 641
|
United States Court of Appeals, Ninth Circuit
|
United States
|
15 Jun 1953
|
WorldLII
|
|
2
|
United States v Kirby Lumber Co
|
284 US 1; 76 L Ed 131; 52 SCt 4
|
United States Supreme Court
|
United States
|
2 Nov 1931
|
WorldLII
|
|
55
|
Stange v United States
|
282 US 270; 51 SCt 145; 75 L Ed 335
|
United States Supreme Court
|
United States
|
5 Jan 1931
|
WorldLII
|
|
20
|
Florsheim Bros Drygoods Co v United States
|
280 US 453; 74 L Ed 542; 50 SCt 215
|
United States Supreme Court
|
United States
|
24 Feb 1930
|
WorldLII
|
|
30
|
619 Sec 114
|
619 SEC 114
|
|
United States
|
circa 1990
|
|
|
1
|
Reliable Incubator and Brooder Co
|
6 Tax Cas 919
|
|
United Kingdom
|
circa 1990
|
|
|
4
|
247 Sec 215
|
247 SEC 215
|
|
United States
|
circa 1990
|
|
|
1
|
93-483 Sec 6
|
93-483 SEC 6
|
|
United States
|
circa 1990
|
|
|
2
|
Colonial Sav Ass'n v Commissioner
|
85 Tax Cas 855
|
|
United Kingdom
|
circa 1990
|
|
|
3
|
Michaels v Commissioner
|
87 Tax Cas 1412
|
|
United Kingdom
|
circa 1990
|
|
|
1
|
108 Sec 22
|
108 SEC 22
|
|
United States
|
circa 1990
|
|
|
1
|
OKC Corporation v Commissioner
|
82 Tax Cas 638
|
|
United Kingdom
|
circa 1990
|
|
|
3
|
[1981] Sec 108
|
[1981] SEC 108
|
|
United States
|
circa 1981
|
|
|
1
|
85 BR 807
|
85 BR 807
|
|
United States
|
circa 1990
|
|
|
1
|
Sutphin v United States
|
14 Cl Ct 545
|
|
United States
|
circa 1990
|
|
|
1
|
Estate of Delman v Commissioner
|
73 Tax Cas 15
|
|
United Kingdom
|
circa 1990
|
|
|
4
|
reprinted in
|
[1942-2] CB 504
|
|
|
circa 1942
|
|
|
10
|
[1982-2] CB 36
|
[1982-2] CB 36
|
|
|
circa 1982
|
|
|
1
|
Pesch v Commissioner
|
78 Tax Cas 100
|
|
United Kingdom
|
circa 1990
|
|
|
2
|
[1973-2] CB 402
|
[1973-2] CB 402
|
|
|
circa 1973
|
|
|
2
|