[1976] Act 90
|
[1976] Act 90
|
|
United Kingdom
|
circa 1976
|
|
|
3
|
Axelrod v Commissioner of Internal Revenue
|
507 F2d 884
|
United States Court of Appeals, Sixth Circuit
|
United States
|
17 Jan 1975
|
WorldLII
|
|
1
|
Macrae Appeal of
|
510 F2d 970
|
United States Court of Appeals, Third Circuit
|
United States
|
10 Jan 1975
|
WorldLII
|
|
10
|
Mutual Assurance Society of Virginia Corporation v Commissioner of Internal Revenue
|
505 F2d 128
|
United States Court of Appeals, Fourth Circuit
|
United States
|
18 Oct 1974
|
WorldLII
|
|
3
|
Foster Lumber Co Inc v United States
|
500 F2d 1230
|
United States Court of Appeals, Eighth Circuit
|
United States
|
29 Jul 1974
|
WorldLII
|
|
4
|
Olympic Foundry Co v United States
|
493 F2d 1247
|
United States Court of Appeals, Ninth Circuit
|
United States
|
29 Jan 1974
|
WorldLII
|
|
5
|
Chartier Real Estate Co v Commissioner of Internal Revenue
|
428 F2d 474
|
United States Court of Appeals, First Circuit
|
United States
|
29 May 1970
|
WorldLII
|
|
8
|
[1964] PL 88-272
|
[1964] PL 88-272
|
|
United Kingdom
|
circa 1964
|
Westlaw
|
|
8
|
[1962] PL 87-794
|
[1962] PL 87-794
|
|
United Kingdom
|
circa 1962
|
Westlaw
|
|
2
|
Bulova Watch Co v United States
|
365 US 753; 6 L Ed 2d 72; 81 SCt 864
|
United States Supreme Court
|
United States
|
17 Apr 1961
|
WorldLII
|
|
47
|
Libson Shops, Inc v Koehler
|
353 US 382; 1 L Ed 2d 924; 77 SCt 990
|
United States Supreme Court
|
United States
|
24 Jun 1957
|
WorldLII
|
|
70
|
Weil v Commissioner of Internal Revenue
|
229 F2d 593
|
United States Court of Appeals, Sixth Circuit
|
United States
|
7 Feb 1956
|
WorldLII
|
|
10
|
Lewyt Corporation v Commissioner
|
349 US 237; 99 L Ed 1029; 75 SCt 736
|
United States Supreme Court
|
United States
|
23 May 1955
|
WorldLII
|
|
49
|
United States v Olympic Radio & Television, Inc
|
349 US 232; 99 L Ed 1024; 75 SCt 733
|
United States Supreme Court
|
United States
|
23 May 1955
|
WorldLII
|
|
59
|
Arrowsmith v Commissioner of Internal Revenue
|
344 US 6; 97 L Ed 6; 73 SCt 71
|
United States Supreme Court
|
United States
|
8 Dec 1952
|
WorldLII
|
|
40
|
Harrison v Schaffner
|
312 US 579; 85 L Ed 1055; 61 SCt 759
|
United States Supreme Court
|
United States
|
31 Mar 1941
|
WorldLII
|
|
68
|
Woolford Realty Co v Rose
|
286 US 319; 76 L Ed 1128; 52 SCt 568
|
United States Supreme Court
|
United States
|
16 May 1932
|
WorldLII
|
|
18
|
Burnet v Sanford & Brooks Co
|
282 US 359; 75 L Ed 383; 51 SCt 150
|
United States Supreme Court
|
United States
|
5 Jan 1931
|
WorldLII
|
|
90
|
885 P 73
|
885 P 73
|
|
|
circa 1952
|
|
|
1
|
839 P 73
|
839 P 73
|
|
|
circa 1952
|
|
|
1
|
812 P 74
|
812 P 74
|
|
|
circa 1952
|
|
|
1
|
Curbelo-Talvara v United States
|
420 US 1003; 43 L Ed 2d 761; 95 SCt 1445
|
United States Supreme Court
|
United States
|
circa 1952
|
Westlaw
|
|
45
|
Merrill v United States
|
105 FSupp 379; 122 Ct Cl 566
|
|
United States
|
circa 1952
|
Westlaw
|
|
1
|
Tannenwald) See Lone Manor Farms, Inc v Commissioner
|
61 Tax Cas 436
|
|
United Kingdom
|
|
|
|
1
|
55 Boston University Law Review 134
|
55 Boston University Law Review 134
|
Boston University Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|
53 Taxes The Tax Magazine 274
|
53 Taxes The Tax Magazine 274
|
Taxes: The Tax Magazine
|
United States
|
|
HeinOnline
|
|
1
|
Chartier Real Estate Co v Commissioner
|
52 Tax Cas 346
|
|
United Kingdom
|
|
|
|
11
|
42 Journal of Taxation 26
|
42 Journal of Taxation 26
|
Journal of Taxation
|
United States
|
|
|
|
1
|
May, Net Operating Losses and Capital Gains a Deceptive Combination
|
29 Tax Lawyer 121
|
Tax Lawyer
|
United States
|
|
HeinOnline
|
|
1
|
Branda, Net Operating Losses and Capital Gains Some Bizarre Consequences of the Alternative Tax Computation
|
28 Tax Lawyer 455
|
Tax Lawyer
|
United States
|
|
HeinOnline
|
|
1
|
28 Tax Lawyer 451
|
28 Tax Lawyer 451
|
Tax Lawyer
|
United States
|
|
HeinOnline
|
|
1
|
Weil v Commissioner
|
23 Tax Cas 424
|
|
United Kingdom
|
|
|
|
5
|
8 San Diego Law Review 442
|
8 San Diego Law Review 442
|
San Diego Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|