26 USC 2515
|
26 USC 2515
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
1
|
26 USC 2518
|
26 USC 2518
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
6
|
Irvine v United States
|
936 F2d 343
|
United States Court of Appeals, Eighth Circuit
|
United States
|
20 Sep 1991
|
WorldLII
|
|
2
|
McDonald v Commissioner of Internal Revenue
|
853 F2d 1494; 62 AFTR2d 88-5995
|
United States Court of Appeals, Eighth Circuit
|
United States
|
15 Sep 1988
|
WorldLII
|
|
11
|
Estate of Dancy v Commissioner of Internal Revenue
|
872 F2d 84
|
United States Court of Appeals, Fourth Circuit
|
United States
|
10 Apr 1989
|
WorldLII
|
|
1
|
Estate of Fleming v Commissioner of Internal Revenue
|
974 F2d 894; 70 AFTR2d 92-6226
|
United States Court of Appeals, Seventh Circuit
|
United States
|
9 Sep 1992
|
WorldLII
|
|
1
|
Estate of Lidbury v Commissioner of Internal Revenue
|
800 F2d 649; 58 AFTR2d 86-6365
|
United States Court of Appeals, Seventh Circuit
|
United States
|
3 Sep 1986
|
WorldLII
|
|
3
|
Jewett v Commissioner
|
455 US 305; 102 SCt 1082; 71 L Ed 2d 170
|
United States Supreme Court
|
United States
|
23 Feb 1982
|
WorldLII
|
|
26
|
Robinette v Helvering
|
318 US 184; 87 L Ed 700; 63 SCt 540
|
United States Supreme Court
|
United States
|
15 Feb 1943
|
WorldLII
|
|
33
|
305 US 604; 59 SCt 64; 83 l Ed 383
|
305 US 604; 59 SCt 64; 83 L Ed 383
|
United States Supreme Court
|
United States
|
circa 1992
|
Westlaw
|
|
2
|
Harms v Sprague
|
105 Ill2d 215; 85 Ill Dec 331
|
|
United States - Illinois
|
circa 1992
|
|
|
2
|
J C Gutman
|
41 BTA 816
|
|
United States
|
circa 1992
|
|
|
2
|
Harms v Sprague
|
473 NE2d 930
|
|
United States
|
|
|
|
3
|
Lilly v Smith
|
96 F2d 341
|
|
United States
|
|
Westlaw
|
|
1
|