"Federal Income Tax Significance of Corporate Debt: A Critical Analysis and a Proposal, The"
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26 Tax Law Review 369
|
Tax Law Review
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United States
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HeinOnline / Westlaw
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11
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[1954] Sec 166
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[1954] SEC 166
|
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United States
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circa 1954
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|
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4
|
[1954] Sec 351
|
[1954] SEC 351
|
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United States
|
circa 1954
|
|
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1
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[1954] Sec 362
|
[1954] SEC 362
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United States
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circa 1954
|
|
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1
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[1954] Sec 531
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[1954] SEC 531
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United States
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circa 1954
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|
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1
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[1954] Sec 704
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[1954] SEC 704
|
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United States
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circa 1954
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1
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[1954] Sec 1371
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[1954] SEC 1371
|
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United States
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circa 1954
|
|
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2
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[1954] Sec 1374
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[1954] SEC 1374
|
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United States
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circa 1954
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1
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[1954] Sec 1375
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[1954] SEC 1375
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United States
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circa 1954
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1
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[1954] Sec 1376
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[1954] SEC 1376
|
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United States
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circa 1954
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|
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1
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[1958] Public Law 85
|
[1958] Public Law 85
|
Public Law
|
United Kingdom
|
circa 1958
|
Westlaw
|
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16
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Amory Cotton Oil Co v United States
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320 FSupp 951
|
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United States
|
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Westlaw
|
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3
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Arlington Park Jockey Club v J Sauber Washington Park Jockey Club
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262 F2d 902
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United States Court of Appeals, Seventh Circuit
|
United States
|
2 Feb 1959
|
WorldLII
|
|
15
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Brennan v A J O'Donnell
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426 F2d 218
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United States Court of Appeals, Fifth Circuit
|
United States
|
12 May 1970
|
WorldLII
|
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3
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Brennan v O'Donnell
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322 FSupp 1069
|
|
United States
|
circa 1959
|
Westlaw
|
|
3
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Charter Wire, Inc v United States
|
309 F2d 878
|
United States Court of Appeals, Seventh Circuit
|
United States
|
28 Nov 1962
|
WorldLII
|
|
13
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Commissioner of Internal Revenue v Gazette Tel Co
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(1954) 209 F2d 926
|
United States Court of Appeals, Tenth Circuit
|
United States
|
30 Jan 1954
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WorldLII
|
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11
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Commissioner of Internal Revenue v Meridian & Thirteenth Realty Co
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132 F2d 182
|
|
United States
|
|
Westlaw
|
|
24
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Commissioner of Internal Revenue v South Texas Lumber Co
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333 US 496; 92 L Ed 831; 68 SCt 695
|
United States Supreme Court
|
United States
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3 May 1948
|
WorldLII
|
|
223
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Finance Corporation v Commissioner of Internal Revenue
|
302 F2d 786
|
United States Court of Appeals, Third Circuit
|
United States
|
10 May 1962
|
WorldLII
|
|
15
|
Foresun Inc v Commissioner of Internal Revenue
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348 F2d 1006
|
United States Court of Appeals, Sixth Circuit
|
United States
|
22 Jul 1965
|
WorldLII
|
|
8
|
Fox v Northern Ill Development
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372 US 965; 10 L Ed 2d 129; 83 SCt 1089
|
United States Supreme Court
|
United States
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circa 1965
|
Westlaw
|
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31
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Genovese v United States
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352 US 952; 77 SCt 326; 1 L Ed 2d 243
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United States Supreme Court
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United States
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circa 1965
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Westlaw
|
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21
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Gilbert v Commissioner
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248 F2d 399; 402 CA 2
|
United States Court of Appeals, Second Circuit
|
United States
|
10 Apr 1957
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WorldLII
|
|
83
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Gooding Amusement Co v Commissioner of Internal Revenue
|
236 F2d 159
|
United States Court of Appeals, Sixth Circuit
|
United States
|
1 Aug 1956
|
WorldLII
|
|
30
|
Harrison v Commissioner of Internal Revenue
|
235 F2d 587
|
United States Court of Appeals, Eighth Circuit
|
United States
|
12 Jul 1956
|
WorldLII
|
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4
|
James L Stinnett, Jr v Commissioner
|
54 Tax Cas 221
|
|
United Kingdom
|
|
|
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3
|
Manhattan General Equipment Co v Commissioner
|
297 US 129; 80 L Ed 528; 56 SCt 397
|
United States Supreme Court
|
United States
|
3 Feb 1936
|
WorldLII
|
|
117
|
Montclair Inc v Commissioner of Internal Revenue
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(1963) 318 F2d 38
|
United States Court of Appeals, Fifth Circuit
|
United States
|
22 May 1963
|
WorldLII
|
|
20
|
Moughon v Commissioner of Internal Revenue
|
329 F2d 399
|
United States Court of Appeals, Sixth Circuit
|
United States
|
27 Mar 1964
|
WorldLII
|
|
7
|
Portage Plastics Co v United States, WDWis 1969
|
301 FSupp 684
|
|
United States
|
circa 1969
|
Westlaw
|
|
4
|
Shareholders of Subchapter S Corporation and the One Class of Stock Requirement
|
31 Louisiana Law Review 510
|
Louisiana Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|
Sherwood Memorial Gardens Inc v Commissioner of Internal Revenue
|
350 F2d 225
|
United States Court of Appeals, Seventh Circuit
|
United States
|
1 Jul 1965
|
WorldLII
|
|
12
|
Shores Realty Co v United States
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27 AFTR2d 679
|
|
United States
|
circa 1965
|
|
|
2
|
Smith v Commissioner of Internal Revenue
|
370 F2d 178
|
United States Court of Appeals, Sixth Circuit
|
United States
|
7 Dec 1966
|
WorldLII
|
|
15
|
Turner v Commissioner of Internal Revenue
|
303 F2d 94
|
United States Court of Appeals, Fourth Circuit
|
United States
|
21 Mar 1962
|
WorldLII
|
|
6
|
United States v W Henderson R
|
375 F2d 36
|
United States Court of Appeals, Fifth Circuit
|
United States
|
23 Mar 1967
|
WorldLII
|
|
17
|
W C Gamman v Commissioner
|
46 Tax Cas 1
|
|
United Kingdom
|
circa 1965
|
|
|
4
|
Wood Preserving Corporation of Baltimore v United States
|
347 F2d 117
|
United States Court of Appeals, Fourth Circuit
|
United States
|
3 May 1965
|
WorldLII
|
|
8
|
6 Georgia Law Review 109
|
6 Georgia Law Review 109
|
Georgia Law Review
|
United States
|
circa 1965
|
HeinOnline / LexisNexis
|
|
1
|
13 Vanderbilt Law Review 185
|
13 Vanderbilt Law Review 185
|
Vanderbilt Law Review
|
United States
|
circa 1965
|
HeinOnline / LexisNexis
|
|
1
|
19 Tax Cas 692
|
19 Tax Cas 692
|
|
United Kingdom
|
circa 1965
|
|
|
2
|
24 Tax Cas 46
|
24 Tax Cas 46
|
|
United Kingdom
|
|
|
|
3
|
26 Tax Law Review 799
|
26 Tax Law Review 799
|
Tax Law Review
|
United States
|
circa 1965
|
HeinOnline / Westlaw
|
|
1
|
26 Tax LR 799
|
26 Tax LR 799
|
|
India
|
circa 1965
|
|
|
1
|
26 USC 163
|
26 USC 163; [1954] SEC 163
|
United States Code
|
United States
|
circa 1965
|
LII (Cornell)
|
|
32
|
41 New York University Law Review 1012
|
41 New York University Law Review 1012
|
New York University Law Review
|
United States
|
circa 1965
|
HeinOnline / LexisNexis
|
|
2
|
50 Boston University Law Review 577
|
50 Boston University Law Review 577
|
Boston University Law Review
|
United States
|
circa 1965
|
HeinOnline / LexisNexis
|
|
1
|
50 Marquette Law Review 365
|
50 Marquette Law Review 365
|
Marquette Law Review
|
United States
|
circa 1965
|
HeinOnline / LexisNexis
|
|
1
|
57 Tax Cas 174
|
57 Tax Cas 174
|
|
United Kingdom
|
circa 1965
|
|
|
1
|
67 Columbia Law Review 495
|
67 Columbia Law Review 495
|
Columbia Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
2
|