§1111 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]

19 cases·1 followed·18 cited—5% support

Statute Text — 26 U.S.C. §1111

[§ 1111. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786] Section, added Pub. L. 87–403, § 1(a), Feb. 2, 1962, 76 Stat. 4, related to distribution of stock pursuant to order enforcing antitrust laws.

19 Citing Cases

Conmac Investments Inc., Petitioner T.C. Memo. 2023-40 · 2023

Section 1111(4) of that act carries forward the 2008 definitions of base acres, subject to certain reallocations, adjustments, and reductions. 128 Stat. at 659 (codified as amended at 7 U.S.C. § 9011). 4 [*4] Petitioner acquired and placed in service farmland that included base acres in 2004, 2006, 2007, 2008, 2010, 2011, 2012, and 2013.7 Petition

John M. & Rebecca A. Dunaway, Petitioner 124 T.C. No. 7 · 2005

1944) (in view of section 1111(b), a trust was considered a transferee although section 526(f) of the Internal Revenue Code of 1932, ch.

Dunaway v. Commissioner 124 T.C. 80 · 2005

1944) (in view of section 1111(b), a trust was considered a transferee although section 526(f) of the Internal Revenue Code of 1932, ch.

Spruance v. Commissioner 60 T.C. 141 · 1973

Knowlton v. Commissioner 84 T.C. 160 · 1985

Madison Gas & Electric Co. v. Commissioner 72 T.C. 521 · 1979

Hicks Co. v. Commissioner 56 T.C. 982 · 1971

von Tersch v. Commissioner 47 T.C. 415 · 1967

Kilpatrick v. Commissioner 22 T.C. 446 · 1954

Fairmont Aluminum Co. v. Commissioner 22 T.C. 1377 · 1954

Estate of Nitto v. Commissioner 13 T.C. 858 · 1949

Cohen v. Secretary of War 7 T.C. 1002 · 1946

Fletcher Trust Co. v. Commissioner 1 T.C. 798 · 1943

United States v. Barnette · Cir.

In Re Schering-Plough Corp. Erisa Litigation 420 F.3d 231 · Cir.

City of Providence v. US Department of Justice 954 F.3d 23 · Cir.

Garrett Kajmowicz v. Matthew Whitaker 42 F.4th 138 · Cir.

In Re: Schering-Plough Corporation Erisa Litigation, Jingdong Zhu, on Behalf of Himself and All Other Similarly Situated Adrian Fields, on Behalf of Himself/herself and All Others Similarly Situated 420 F.3d 231 · Cir.

United States v. Valentino Bagola 90 F.4th 1218 · Cir.

§1111 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]

19 Citing Cases

New cases, delivered.