26 USC 38
|
26 USC 38
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
18
|
26 USC 48
|
26 USC 48
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
16
|
Yellow Freight System Inc v United States
|
538 F2d 790
|
United States Court of Appeals, Eighth Circuit
|
United States
|
15 Jun 1976
|
WorldLII
|
|
10
|
[1962-3] CB 707
|
[1962-3] CB 707
|
|
|
circa 1962
|
|
|
6
|
Schrum v Commissioner Internal Revenue Service
|
33 F3d 426; 74 AFTR2d 94-6174
|
United States Court of Appeals, Fourth Circuit
|
United States
|
1 Sep 1994
|
WorldLII
|
|
4
|
Commissioner of Internal Revenue v Schuyler Grain Co
|
411 F2d 649
|
United States Court of Appeals, Seventh Circuit
|
United States
|
2 Jun 1969
|
WorldLII
|
|
4
|
United States v Smith
|
[1969] USCA4 281
|
United States Court of Appeals, Fourth Circuit
|
United States
|
8 May 1969
|
WorldLII
|
|
3
|
Yellow Freight Systems v United States
|
413 FSupp 357
|
|
United States
|
circa 1994
|
Westlaw
|
|
3
|
Mt Mansfield Co v Commissioner
|
50 Tax Cas 798; 801 Evans 48
|
King's Bench
|
United Kingdom
|
circa 1994
|
|
|
3
|
Evans v Commissioner
|
48 Tax Cas 704
|
|
United Kingdom
|
circa 1994
|
|
|
3
|
McManus v United States
|
863 F2d 491; 63 AFTR2d 89-321
|
United States Court of Appeals, Seventh Circuit
|
United States
|
22 Nov 1988
|
WorldLII
|
|
2
|
Cir 1970) (same); Hayden Island v United States
|
380 FSupp 96
|
|
United States
|
circa 1970
|
Westlaw
|
|
2
|
Evans v Commissioner of Internal Revenue
|
413 F2d 1047
|
United States Court of Appeals, Ninth Circuit
|
United States
|
7 Jul 1969
|
WorldLII
|
|
2
|
Westroads, Inc v Commissioner
|
69 Tax Cas 682
|
|
United Kingdom
|
circa 1994
|
|
|
2
|
Spartanburg Terminal Co v Commissioner of Internal Revenue
|
66 Tax Cas 916
|
|
United Kingdom
|
circa 1994
|
|
|
2
|
[1962-3] CB 503
|
[1962-3] CB 503
|
|
|
circa 1962
|
|
|
1
|
Grow v Commissioner
|
80 Tax Cas 314
|
|
United Kingdom
|
circa 1994
|
|
|
1
|
4-5 Exch 5-E
|
4-5 Exch 5-E
|
Court of Exchequer
|
United Kingdom
|
|
|
|
1
|