26 USC 6661
|
26 USC 6661
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
23
|
Allen v Commissioner
|
925 F2d 348; 67 AFTR2d 91-543
|
United States Court of Appeals, Ninth Circuit
|
United States
|
6 Feb 1991
|
WorldLII
|
|
17
|
26 USC 174
|
26 USC 174
|
United States Code
|
United States
|
circa 1991
|
LII (Cornell)
|
|
14
|
Zink v United States
|
929 F2d 1015; 67 AFTR2d 91-906
|
United States Court of Appeals, Fifth Circuit
|
United States
|
3 Apr 1991
|
WorldLII
|
|
12
|
Kantor v Commissioner of Internal Revenue
|
998 F2d 1514; 72 AFTR2d 93-5476
|
United States Court of Appeals, Ninth Circuit
|
United States
|
20 Jul 1993
|
WorldLII
|
|
9
|
Ldl Research Development II Ltd v Commissioner of Internal Revenue
|
124 F3d 1338; 80 AFTR2d 97-6548
|
United States Court of Appeals, Tenth Circuit
|
United States
|
8 Sep 1997
|
WorldLII
|
|
4
|
Lewin v Commissioner of Internal Revenue
|
335 F3d 345
|
United States Court of Appeals, Fourth Circuit
|
United States
|
26 Mar 2003
|
WorldLII
|
|
|