FEDERAL · 26 U.S.C. · Chapter 1
Allowance of deductions
Current through Pub. L. 119-102
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26 U.S.C. § 211 (Allowance of deductions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Commissioner v. Wodehouse
337 U.S. 369 (Supreme Court, 1949)
Commissioner of Internal Revenue v. Nubar
185 F.2d 584 (Fourth Circuit, 1950)
Commissioner of Internal Revenue v. Patino
186 F.2d 962 (Fourth Circuit, 1950)
First National Bank of Princeton v. United States
136 F. Supp. 818 (D. New Jersey, 1955)
Estate of Richard Baier v. Commissioner of Internal Revenue
533 F.2d 117 (Third Circuit, 1976)
Herwig v. United States
105 F. Supp. 384 (Court of Claims, 1952)
McIntosh v. White
21 F.2d 934 (Eighth Circuit, 1927)
Adda v. COMMISSIONER OF INTERNAL REVENUE
171 F.2d 457 (Fourth Circuit, 1948)
Bruer v. Woodworth
22 F.2d 577 (E.D. Michigan, 1927)
Joseph Van Der Elst v. Commissioner of Internal Revenue
223 F.2d 771 (Second Circuit, 1955)
Ballerini v. Aderholt
44 F.2d 352 (Fifth Circuit, 1930)
Davis v. United States
38 F.2d 631 (Tenth Circuit, 1930)
Bommarito v. United States
61 F.2d 355 (Eighth Circuit, 1932)
Karrer v. United States
152 F. Supp. 66 (Court of Claims, 1957)
Manning v. United States
31 F.2d 911 (Eighth Circuit, 1929)
Collins v. United States
24 F.2d 823 (Eighth Circuit, 1928)
Crook v. United States
135 F. Supp. 242 (W.D. Pennsylvania, 1955)
Vachuda v. United States
21 F.2d 409 (Second Circuit, 1927)
Hood v. United States
43 F.2d 353 (Tenth Circuit, 1930)
Solomon v. United States
26 F.2d 554 (D.C. Circuit, 1928)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 95–30, title I, §102(b)(3), May 23, 1977, 91 Stat. 137.)
Editorial Notes
Editorial Notes
Amendments
1977—Pub. L. 95–30 substituted "section 63" for "section 63(a)".
Statutory Notes and Related Subsidiaries
Effective Date of 1977 Amendment
Amendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title.
Amendments
1977—Pub. L. 95–30 substituted "section 63" for "section 63(a)".
Statutory Notes and Related Subsidiaries
Effective Date of 1977 Amendment
Amendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title.