Mintz, Divisive Corporate Reorganizations, Split-Ups and Split-Offs
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6 Tax Law Review 365
|
Tax Law Review
|
United States
|
|
HeinOnline / Westlaw
|
|
4
|
Ross v Commissioner of Internal Revenue
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652 F2d 1365
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United States Court of Appeals, Ninth Circuit
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United States
|
14 Aug 1981
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WorldLII
|
|
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MacRae v Commissioner
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294 F2d 56
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United States Court of Appeals, Ninth Circuit
|
United States
|
28 Aug 1961
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WorldLII
|
|
26
|
Commissioner of Internal Revenue v LoBue
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351 US 243; 100 L Ed 1142; 76 SCt 800
|
United States Supreme Court
|
United States
|
28 May 1956
|
WorldLII
|
|
86
|
Helvering v Southwest Consolidated Corporation
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315 US 194; 86 L Ed 789; 62 SCt 546
|
United States Supreme Court
|
United States
|
9 Mar 1942
|
WorldLII
|
|
45
|
Palmer v Commissioner of Internal Revenue
|
302 US 63; 82 L Ed 50; 58 SCt 67
|
United States Supreme Court
|
United States
|
8 Nov 1937
|
WorldLII
|
|
29
|
Gregory v Helvering
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293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266
|
United States Supreme Court
|
United States
|
7 Jan 1935
|
WorldLII
|
|
439
|
Halliburton v Commissioner
|
78 F2d 265
|
|
United States
|
circa 1981
|
Westlaw
|
|
14
|
(1937) 93 f2d 79
|
(1937) 93 F2d 79
|
|
United States
|
circa 1937
|
Westlaw
|
|
4
|
Von's Inv Co v Commissioner of Internal Revenue
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92 F2d 861
|
|
United States
|
circa 1981
|
Westlaw
|
|
4
|
Portland Oil Co v Commissioner
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109 F2d 479; 488 SEC 112
|
|
United States
|
circa 1981
|
Westlaw
|
|
18
|
Choate v Commissioner of Internal Revenue
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129 F2d 684
|
|
United States
|
circa 1981
|
Westlaw
|
|
10
|
Baan v Commissioner
|
45 Tax Cas 71
|
|
United Kingdom
|
circa 1981
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|
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6
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