(1937) 93 f2d 79
|
(1937) 93 F2d 79
|
|
United States
|
circa 1937
|
Westlaw
|
|
4
|
Baan v Commissioner
|
45 Tax Cas 71
|
|
United Kingdom
|
|
|
|
6
|
Choate v Commissioner of Internal Revenue
|
129 F2d 684
|
|
United States
|
|
Westlaw
|
|
10
|
Commissioner of Internal Revenue v LoBue
|
351 US 243; 100 L Ed 1142; 76 SCt 800
|
United States Supreme Court
|
United States
|
28 May 1956
|
WorldLII
|
|
86
|
Gregory v Helvering
|
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 1956
|
Westlaw
|
|
14
|
Helvering v Southwest Consolidated Corporation
|
315 US 194; 86 L Ed 789; 62 SCt 546
|
United States Supreme Court
|
United States
|
9 Mar 1942
|
WorldLII
|
|
45
|
MacRae v Commissioner
|
294 F2d 56
|
United States Court of Appeals, Ninth Circuit
|
United States
|
28 Aug 1961
|
WorldLII
|
|
26
|
Mintz, Divisive Corporate Reorganizations, Split-Ups and Split-Offs
|
6 Tax Law Review 365
|
Tax Law Review
|
United States
|
|
HeinOnline / Westlaw
|
|
4
|
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
|
Portland Oil Co v Commissioner
|
109 F2d 479; 488 SEC 112
|
|
United States
|
circa 1937
|
Westlaw
|
|
18
|
Von's Inv Co v Commissioner of Internal Revenue
|
92 F2d 861
|
|
United States
|
|
Westlaw
|
|
4
|
52 Columbia Law Review 408
|
52 Columbia Law Review 408
|
Columbia Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
2
|