§1108

23 cases·1 followed·1 questioned·4 overruled·17 cited—4% support

Statute Text — 26 U.S.C. §1108

Statute text not available for this section.

23 Citing Cases

3M Company and Subsidiaries, Petitioner 160 T.C. No. 3 · 2023

atutes before the Internal Revenue Code of 1939. See, e.g., Revenue Act of 1934, sec. 62. 66 These types of provisions had been extant in pre-1939 tax statutes. See, e.g., Revenue Act of 1934, sec. 506, 48 Stat. at 757, amending Revenue Act of 1926, sec. 1108(a). 67 The only differences were in each provision’s internal self-references. Section 19.45-1, Regulations 103 referred to itself as a “section” (because it was a section) and article 45-1, Regulations 101, referred to itself as an “articl

Bonnie Fish v. Greatbanc Trust Company 749 F.3d 671 · Cir.

Latasha Davis v. Washington Univ. in St. Louis 960 F.3d 478 · Cir.

Benefits Committee of Saint-Gobain Corp. v. Key Trust Co. of Ohio, N.A. 313 F.3d 919 · Cir.

Benefits Committee Of Saint-Gobain Corporation v. Key Trust Company Of Ohio, N.A. 313 F.3d 919 · Cir.

Haley v. TIAA · Cir.

Cunningham v. Cornell University 86 F.4th 961 · Cir.

O'Malley v. Commissioner 91 T.C. 352 · 1988

Southern California Edison Co. v. Commissioner 4 T.C. 294 · 1944

DiFelice v. U.S. Airways, Inc. 497 F.3d 410 · Cir.

Thomas Perez, Secretary v. Herbert Bruister 823 F.3d 250 · Cir.

Chamber of Commerce of the U.S. v. U.S. Dep't of Labor 885 F.3d 360 · Cir.

Tim Brundle v. Wilmington Trust, N.A. 919 F.3d 763 · Cir.

Tim Brundle v. Wilmington Trust, N.A. · Cir.

Chao v. Hall Holding Co. 285 F.3d 415 · Cir.

Chao v. Hall Holding Company, Inc. 285 F.3d 415 · Cir.

Andrew Albert v. Oshkosh Corporation 47 F.4th 570 · Cir.

Joseph Henry v. Champlain Enterprises, Inc. 445 F.3d 610 · Cir.

National Security Systems, Inc. v. Iola 700 F.3d 65 · Cir.

Henry v. Champlain Enterprises, Inc. 445 F.3d 610 · Cir.

Julie Su v. Brian Bowers 89 F.4th 1169 · Cir.

Julie Su v. Brian Bowers · Cir.