"Corporate Liquidations: Transmuting Ordinary Income into Capital Gains"
|
(1962) 75 Harvard Law Review 527
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Harvard Law Review
|
United States
|
circa 1962
|
HeinOnline / LexisNexis
|
|
2
|
Heim v J Fitzpatrick W
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262 F2d 887
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United States Court of Appeals, Second Circuit
|
United States
|
26 Jan 1959
|
WorldLII
|
|
2
|
Cold Metal Process Co v Commissioner of Internal Revenue
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247 F2d 864
|
United States Court of Appeals, Sixth Circuit
|
United States
|
10 Sep 1957
|
WorldLII
|
|
7
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Ungar v Commissioner of Internal Revenue
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244 F2d 90
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United States Court of Appeals, Second Circuit
|
United States
|
5 Apr 1957
|
WorldLII
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|
6
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Commissioner of Internal Revenue v A Reece
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233 F2d 30
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United States Court of Appeals, First Circuit
|
United States
|
3 Apr 1956
|
WorldLII
|
|
11
|
Donner v Commissioner of Internal Revenue
|
227 F2d 381
|
United States Court of Appeals, Second Circuit
|
United States
|
10 Nov 1955
|
WorldLII
|
|
3
|
First Nat Bank of St Elmo Ill v United States
|
194 F2d 389
|
United States Court of Appeals, Seventh Circuit
|
United States
|
14 Feb 1952
|
WorldLII
|
|
3
|
Floyd v Scofield
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193 F2d 594
|
United States Court of Appeals, Fifth Circuit
|
United States
|
4 Jan 1952
|
WorldLII
|
|
17
|
United States v Lynch
|
192 F2d 718
|
United States Court of Appeals, Ninth Circuit
|
United States
|
27 Dec 1951
|
WorldLII
|
|
27 
|
United States v Cumberland Public Service Co
|
338 US 451; 94 L Ed 251; 70 SCt 280
|
United States Supreme Court
|
United States
|
9 Jan 1950
|
WorldLII
|
|
99  
|
Commissioner of Internal Revenue v Transport Trading & Terminal Corporation
|
(1949) 176 F2d 570
|
|
United States
|
circa 1949
|
Westlaw
|
|
23 
|
Commissioner of Internal Revenue v Court Holding Co
|
324 US 331; 89 L Ed 981; 65 SCt 707
|
United States Supreme Court
|
United States
|
12 Mar 1945
|
WorldLII
|
|
272   
|
Kieselbach v Commissioner
|
317 US 399; 87 L Ed 358; 63 SCt 303
|
United States Supreme Court
|
United States
|
4 Jan 1943
|
WorldLII
|
|
32 
|
Pearce v Commissioner
|
315 US 543; 86 L Ed 1016; 62 SCt 754
|
United States Supreme Court
|
United States
|
9 Mar 1942
|
WorldLII
|
|
10
|
United States v Joliet & Chicago R Co
|
315 US 44; 86 L Ed 658; 62 SCt 442
|
United States Supreme Court
|
United States
|
19 Jan 1942
|
WorldLII
|
|
31 
|
Harrison v Schaffner
|
312 US 579; 85 L Ed 1055; 61 SCt 759
|
United States Supreme Court
|
United States
|
31 Mar 1941
|
WorldLII
|
|
68  
|
Helvering v Eubank
|
311 US 122; 85 L Ed 81; 61 SCt 149
|
United States Supreme Court
|
United States
|
3 Feb 1941
|
WorldLII
|
|
75  
|
Helvering v Horst
|
311 US 112; 85 L Ed 75; 61 SCt 144
|
United States Supreme Court
|
United States
|
25 Nov 1940
|
WorldLII
|
|
243   
|
Blair v Commissioner
|
300 US 5; 81 L Ed 465; 57 SCt 330
|
United States Supreme Court
|
United States
|
1 Feb 1937
|
WorldLII
|
|
131  
|
Lucas v Earl
|
281 US 111; 74 L Ed 731; 50 SCt 241
|
United States Supreme Court
|
United States
|
17 Mar 1930
|
WorldLII
|
|
197   
|
343 US 934
|
343 US 934; 96 L Ed 1342; 72 SCt 770
|
United States Supreme Court
|
United States
|
circa 1942
|
Westlaw
|
|
22 
|
339 US 916
|
339 US 916; 94 L Ed 1341; 70 SCt 559
|
United States Supreme Court
|
United States
|
circa 1942
|
Westlaw
|
|
13
|
Gauley-Eagle Coal & Coke Co v Blair
|
338 US 904; 94 L Ed 557; 70 SCt 307
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
15
|
Mulcahy v New York, NH & HR Co
|
335 US 867; 69 SCt 137; 93 L Ed 412
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
16
|
Williamson v United States
|
292 F2d 524; 155 Ct Cl 279
|
|
United States
|
|
Westlaw
|
|
8
|
Heyman v Commissioner
|
176 F2d 389
|
|
United States
|
|
Westlaw
|
|
4
|
Commissioner v First State Bank of Stratford
|
168 F2d 1004; 7 ALR 2d 738
|
|
United States
|
|
Westlaw
|
|
11
|
Doyle v Commissioner
|
147 F2d 769
|
|
United States
|
|
Westlaw
|
|
9
|
141 Docket 27757
|
141 Docket 27757
|
|
United States - Pennsylvania
|
|
|
|
2
|
Commissioner of Internal Revenue v Kieselbach
|
127 F2d 359
|
|
United States
|
|
Westlaw
|
|
9
|
United See Novo Trading Corporation v Commissioner
|
113 F2d 320
|
|
United States
|
|
Westlaw
|
|
10
|
Lucas v Earl, Horst, and Eubank See Stephen S Townsend
|
37 Tax Cas 830
|
|
United Kingdom
|
|
|
|
2
|
34 Tax Cas 808
|
34 Tax Cas 808
|
|
United Kingdom
|
|
|
|
3
|
"Assignment of Income,"
|
17 Tax Law Review 293
|
Tax Law Review
|
United States
|
|
HeinOnline / Westlaw
|
|
4
|
15 Bta 638
|
15 BTA 638
|
|
United States
|
|
|
|
2
|