"Attribution of Stock Ownership in the Internal Revenue Code"
|
(1958) 72 Harvard Law Review 209
|
Harvard Law Review
|
United States
|
circa 1958
|
HeinOnline / LexisNexis
|
|
6
|
Ballenger v United States
|
301 F2d 192
|
United States Court of Appeals, Fourth Circuit
|
United States
|
25 Oct 1961
|
WorldLII
|
|
19
|
Bittker, The Taxation of Stock Redemptions and Partial Liquidations
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44 Cornell Law Quarterly 299
|
Cornell Law Quarterly
|
United States
|
|
|
|
5
|
Commissioner of Internal Revenue v Estate of Bedford
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325 US 283; 89 L Ed 1611; 65 SCt 1157
|
United States Supreme Court
|
United States
|
21 May 1945
|
WorldLII
|
|
50
|
Estate Lukens Lukens v Commissioner of Internal Revenue
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246 F2d 403
|
United States Court of Appeals, Third Circuit
|
United States
|
8 Mar 1957
|
WorldLII
|
|
11
|
Fay v United States ex rel Marcial
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355 US 914; 2 L Ed 2d 274; 78 SCt 343
|
United States Supreme Court
|
United States
|
circa 1957
|
Westlaw
|
|
40
|
Ferro v Commissioner of Internal Revenue
|
(1957) 242 F2d 838
|
United States Court of Appeals, Third Circuit
|
United States
|
20 Mar 1957
|
WorldLII
|
|
23
|
Himmel v Commissioner of Internal Revenue
|
338 F2d 815
|
United States Court of Appeals, Second Circuit
|
United States
|
24 Sep 1964
|
WorldLII
|
|
12
|
Himmel v Commissioner of Internal Revenue
|
[1964] USCA2 724
|
United States Court of Appeals, Second Circuit
|
United States
|
25 Nov 1964
|
WorldLII
|
|
4
|
Kirschenbaum v Commissioner
|
155 F2d 23
|
|
United States
|
circa 1964
|
Westlaw
|
|
22
|
Lewis v Commissioner
|
47 Tax Cas 129
|
|
United Kingdom
|
circa 1964
|
|
|
4
|
McGinty v Commissioner of Internal Revenue
|
325 F2d 820
|
United States Court of Appeals, Second Circuit
|
United States
|
16 Oct 1963
|
WorldLII
|
|
9
|
Northup v United States
|
240 F2d 304
|
United States Court of Appeals, Second Circuit
|
United States
|
8 Jan 1957
|
WorldLII
|
|
28
|
Towers v Commissioner of Internal Revenue
|
247 F2d 233
|
United States Court of Appeals, Second Circuit
|
United States
|
16 May 1957
|
WorldLII
|
|
20
|
19 Tax Law Review 249
|
19 Tax Law Review 249
|
Tax Law Review
|
United States
|
circa 1957
|
HeinOnline / Westlaw
|
|
7
|
42 USC 403
|
42 USC 403
|
United States Code
|
United States
|
circa 1957
|
LII (Cornell)
|
|
31
|
47 Tax Cas 258
|
47 Tax Cas 258
|
|
United Kingdom
|
circa 1957
|
|
|
4
|
329 US 726
|
329 US 726; 67 SCt 75; 91 L Ed 628
|
United States Supreme Court
|
United States
|
circa 1957
|
Westlaw
|
|
18
|