United States v Sloan
|
97 F3d 1378
|
United States Court of Appeals, Eleventh Circuit
|
United States
|
7 Oct 1996
|
WorldLII
|
|
14
|
Cabintaxi Corporation v Commissioner of Internal Revenue
|
63 F3d 614; 76 AFTR2d 95-5960
|
United States Court of Appeals, Seventh Circuit
|
United States
|
17 Aug 1995
|
WorldLII
|
|
3
|
Lewis v Commissioner of Internal Revenue
|
861 F2d 1232; 63 AFTR2d 89-311
|
United States Court of Appeals, Tenth Circuit
|
United States
|
28 Nov 1988
|
WorldLII
|
|
3
|
Fishman v Commissioner of Internal Revenue
|
837 F2d 309; 61 AFTR2d 88-366
|
United States Court of Appeals, Seventh Circuit
|
United States
|
12 Jan 1988
|
WorldLII
|
|
8
|
Johnsen v Commissioner of Internal Revenue
|
794 F2d 1157; 55 USLW 2048; 58 AFTR2d 86-5396
|
United States Court of Appeals, Sixth Circuit
|
United States
|
11 Jul 1986
|
WorldLII
|
|
7
|
Aboussie v United States
|
779 F2d 424; 57 AFTR2d 86-383
|
United States Court of Appeals, Eighth Circuit
|
United States
|
9 Dec 1985
|
WorldLII
|
|
7
|
Godinez v I n s
|
745 F2d 66
|
United States Court of Appeals, Ninth Circuit
|
United States
|
23 Aug 1984
|
WorldLII
|
|
25
|
[1984] Sec 195
|
[1984] SEC 195
|
|
United States
|
circa 1984
|
|
|
1
|
Liberty Leather Corporation v Callum
|
653 F2d 694
|
United States Court of Appeals, Eleventh Circuit
|
United States
|
3 Nov 1981
|
WorldLII
|
|
2217
|
Madison Gas and Electric Co v Commissioner of Internal Revenue
|
633 F2d 512
|
United States Court of Appeals, Seventh Circuit
|
United States
|
27 Oct 1980
|
WorldLII
|
|
11
|
Seatrain Shipbuilding Corporation v Shell Oil Co
|
444 US 572; 63 L Ed 2d 36; 100 SCt 800
|
United States Supreme Court
|
United States
|
20 Feb 1980
|
WorldLII
|
|
71
|
Cagle v Commissioner of Internal Revenue
|
539 F2d 409
|
United States Court of Appeals, Fifth Circuit
|
United States
|
22 Sep 1976
|
WorldLII
|
|
7
|
Brown v United States
|
526 F2d 135; 39 ALRFed 214
|
United States Court of Appeals, Sixth Circuit
|
United States
|
9 Dec 1975
|
WorldLII
|
|
4
|
Commissioner v Idaho Power Co
|
418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397
|
United States Supreme Court
|
United States
|
24 Jun 1974
|
WorldLII
|
|
50
|
Northern Natural Gas Co v United States Northern Propane Gas Co
|
470 F2d 1107
|
United States Court of Appeals, Eighth Circuit
|
United States
|
29 Jan 1973
|
WorldLII
|
|
4
|
Woodward v Commissioner
|
397 US 572; 90 SCt 1302; 25 L Ed 2d 577
|
United States Supreme Court
|
United States
|
20 Apr 1970
|
WorldLII
|
|
74
|
Commissioner of Internal Revenue v Seaboard Finance Co
|
367 F2d 646
|
United States Court of Appeals, Ninth Circuit
|
United States
|
5 Oct 1966
|
WorldLII
|
|
18
|
Mayrath v Commissioner of Internal Revenue
|
357 F2d 209
|
United States Court of Appeals, Fifth Circuit
|
United States
|
17 Feb 1966
|
WorldLII
|
|
11
|
Richmond Television Corporation v United States
|
382 US 68; 15 L Ed 2d 143; 86 SCt 233
|
United States Supreme Court
|
United States
|
8 Nov 1965
|
WorldLII
|
|
17
|
Richmond Television Corporation v United States
|
345 F2d 901
|
United States Court of Appeals, Fourth Circuit
|
United States
|
25 May 1965
|
WorldLII
|
|
22
|
United States v Price
|
361 US 304; 4 L Ed 2d 334; 80 SCt 326
|
United States Supreme Court
|
United States
|
18 Jan 1960
|
WorldLII
|
|
158
|
57 Taxes The Tax Magazine 456
|
57 Taxes The Tax Magazine 456
|
Taxes: The Tax Magazine
|
United States
|
circa 1995
|
HeinOnline
|
|
1
|
5 Sec 162
|
5 SEC 162
|
|
United States
|
circa 1995
|
|
|
1
|
4 Virginia Tax Review 141
|
4 Virginia Tax Review 141
|
Virginia Tax Review
|
United States
|
circa 1995
|
HeinOnline / LexisNexis
|
|
1
|
26 USC 263
|
26 USC 263
|
United States Code
|
United States
|
circa 1995
|
LII (Cornell)
|
|
25
|
26 USC 7482
|
26 USC 7482
|
United States Code
|
United States
|
circa 1995
|
LII (Cornell)
|
|
240
|
26 USC 195
|
26 USC 195
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
4
|
cert denied
|
487 US 1235; 101 L Ed 2d 935; 108 SCt 2902
|
United States Supreme Court
|
United States
|
circa 1995
|
Westlaw
|
|
23
|
"The Tax Treatment of Expenses Incurred in Investigation for a Business or Capital Investment,"
|
14 Tax Law Review 567
|
Tax Law Review
|
United States
|
|
HeinOnline / Westlaw
|
|
6
|
Buell, Business Start Up Costs: Analyzing and Planning for Current Deductibility
|
43 Journal of Taxation 278
|
Journal of Taxation
|
United States
|
|
|
|
1
|
Bradley v Richmond School Board
|
412 US 939; 37 L Ed 2d 398; 93 SCt 2773
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
74
|
99-514 Sec 2
|
99-514 SEC 2
|
|
United States
|
|
|
|
9
|
6 Sec 212
|
6 SEC 212
|
|
United States
|
|
|
|
1
|
Woodward v Commissioner
|
97 US 572
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
1
|