§116 — Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250]

119 cases·8 followed·13 distinguished·1 questioned·3 criticized·1 limited·93 cited—7% support

Statute Text — 26 U.S.C. §116

[§ 116. Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 37; June 25, 1959, Pub. L. 86–69, § 3(a)(2), 73 Stat. 139; Sept. 14, 1960, Pub. L. 86–779, § 10(f), 74 Stat. 1009; Feb. 26, 1964, Pub. L. 88–272, title II, § 201(c), (d)(6)(C), 78 Stat. 32; Nov. 13, 1966, Pub. L. 89–809, title I, § 103(g), 80 Stat. 1552; Oct. 4, 1976, Pub. L. 94–455, title X, §§ 1051(h)(2), 1053(d)(1), title XIX, § 1901(a)(20), 90 Stat. 1647, 1649, 1766; Apr. 2, 1980, Pub. L. 96–223, title IV, § 404(a), 94 Stat. 305; Aug. 13, 1981, Pub. L. 97–34, title III, § 302(b)(2), 95 Stat. 272; July 18, 1984, Pub. L. 98–369, div. A, title V, § 542(b), 98 Stat. 891, authorized partial exclusion of dividends received by individuals. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable to taxable years beginning after Dec. 31, 1986, see section 612(c) of Pub. L. 99–514, set out as an Effective Date of 1986 Amendment note under section 301 of this title.

119 Citing Cases

CRIT. Howard Hughes Properties, Inc., Petitioner · 2014

The public policy concerns that underpin the pre-existing duty rule do not seem to be present here." In addition, we do not agree with respondent that section 1.460-1(b)(2), Income Tax Regs., codifies the preexisting duty rule.

CRIT. The Howard Hughes Company, LLC f.k.a. The Howard Hughes Corporation, and Subsidiaries, Petitioners · 2014

Shoukri Osman Saleh Abdel-Fattah, Petitioner 134 T.C. No. 10 · 2010

That certification is not presented in subsection (a) as one of the conditions for the exemption; and, section 893 .does not explicitly provide that the wages shall be 17 - exempt only "if" the Secretary certifies reciprocity ( unlike the social security tax provisions , discussed next) . C . Employment tax statutes The income tax provision in section 893 may be contrasted with the corresponding employment tax provisions . In the 1930s as now, the income tax and employment taxes were distinct ;

Abdel-Fattah v. Commissioner 134 T.C. 190 · 2010

Section 116 of the Revenue Act of 1934 was amended to add a new subsection (h), as follows: SEC. 116. EXCLUSIONS FROM GROSS INCOME. In addition to the items specified in section 22(b), the following items shall not be included in gross income and shall be exempt from taxation under this title: ******* (h) Compensation of Employees of Foreign Govern

Oakbrook Land Holdings, LLC, William Duane Horton, Tax Matters Partner, Petitioner · 2020

6); Pub. L. No. 109-280, secs. 1202(a), 1204(a), 1206(a), (b)(1), 1213(a)(1), (b)-(d), 1214(a) and (b), 1215(a), 1216(a), 1217(a), 1218(a), 1219(c)(1), 1234(a), 120 Stat. at 1066, 1068, 1075, 1077, 1079, 1080, 1085, 1100 (2006); Pub. L. No. 109-432, sec. 116(a)(1), (b)(1) and (2), 120 Stat. at 2941 (2006); Pub. L. No. 110-172, secs. 3(c), 11(a)(l4)(A) and (B), (l5) and (l6), 121 Stat. at 2474, 2485 (2007); Pub. L. No. 110-234, sec. 15302(a), 122 Stat. at 1501 (2008); Pub. L. No. 110-246, secs. 4

Gibson & Associates, Inc., Petitioner 136 T.C. No. 10 · 2011

116 (2006); see also 23 U.S.C. sec. 101(a) (31) (2006) (defining the word "Secretary" for purposes of tit. 23 as dhe "Secretary of Transportation"). !i - 5 - $259,156) as DPGR and claimed a $63,435 deduction under section 199.5 Respondent determined that -petitioner could not deduct the $63,435 because petitioner had no DPGR. Petitioner place

Gibson & Associates, Inc. v. Commissioner 136 T.C. 195 · 2011

116 (2006); see also id. sec. 101(a)(31) (defining the word “Secretary” for purposes of tit. 23 as the “Secretary of Transportation”). Petitioner used the percentage of completion method under sec. 460 to compute its taxable income. Respondent concedes in his opening brief that petitioner’s work on the bridges met the first prong but advances

Quality Motor Cars of Stockton, a California Corporation, Petitioner T.C. Memo. 2000-40 · 2000

116(c) (West 1993); Clemens v. American Warranty Corp., 238 Cal. Rptf. 339, 344-345 (Ct. App. 1987). Petitioners state on brief that they are not in the insurance business. - 29 - On this record, petitioners have failed to show error in respondent's determination insofar as it is premised on the conclusion that petitioners purchased insurance

Bob Wondries Motors, Inc., d.b.a. Wondries Ford, Petitioners T.C. Memo. 2000-40 · 2000

116(c) (West 1993); Clemens v. American Warranty Corp., 238 Cal. Rptr. 339, 344-345 (Ct. App. 1987). Petitioners state on brief that they are not in the insurance business. - 29 - On this record, petitioners have failed to show error in respondent's determination insofar as it is premised on the conclusion that petitioners purchased insurance

Country Nissan, a California Corporation, Petitioner T.C. Memo. 2000-40 · 2000

116(c) (West 1993); Clemens v. American Warranty Corp., 238 Cal. Rptr. 339, 344-345 (Ct. App. 1987). Petitioners state on brief that they are not :ba the insurance business. - 29 - On this record, petitioners have failed to show error in respondent's determination insofar as it is premised on the conclusion that petitioners purchased insuranc

Wondries Nissan, Inc., Petitioner T.C. Memo. 2000-40 · 2000

Twin Oaks Community, Inc. v. Commissioner 87 T.C. 1233 · 1986

Hamer v. Commissioner 22 T.C. 343 · 1954

Pierce v. Commissioner 22 T.C. 493 · 1954

Hudson v. Commissioner 20 T.C. 926 · 1953

Baehre v. Commissioner 15 T.C. 236 · 1950

National Bank of Commerce of Seattle v. Commissioner 12 T.C. 717 · 1949

Love v. Commissioner 8 T.C. 400 · 1947

Bouldin v. Commissioner 8 T.C. 959 · 1947

Downs v. Commissioner 7 T.C. 1053 · 1946

Hoofnel v. Commissioner 7 T.C. 1136 · 1946

Kollmar v. Commissioner 4 T.C. 727 · 1945

Foster v. Commissioner 80 T.C. 34 · 1983

Estate of Flanagan v. Commissioner 18 T.C. 1241 · 1952

Ying v. Commissioner 99 T.C. 273 · 1992

Raffensperger v. Commissioner 33 T.C. 1097 · 1960

Davis v. Commissioner 30 T.C. 462 · 1958

Lovald v. Commissioner 16 T.C. 909 · 1951

Vial v. Commissioner 15 T.C. 403 · 1950

Sverdrup v. Commissioner 14 T.C. 859 · 1950

Chapin v. Commissioner 9 T.C. 142 · 1947

Swent v. Commissioner 5 T.C. 33 · 1945

Corporation of America v. Commissioner 4 T.C. 566 · 1945

Sharon K. Hudgins, Petitioner T.C. Memo. 2012-260 · 2012

Tate & Lyle, Inc. v. Commissioner 103 T.C. 656 · 1994

Butka v. Commissioner 91 T.C. 110 · 1988

Estate of Walker ex rel. Harms v. Commissioner 90 T.C. 253 · 1988

Dudden v. Commissioner 91 T.C. 642 · 1988

Soboleski v. Commissioner 88 T.C. 1024 · 1987

Larotonda v. Commissioner 89 T.C. 287 · 1987

Occidental Petroleum Corp. v. Commissioner 82 T.C. 819 · 1984

Crook v. Commissioner 80 T.C. 27 · 1983

Goldfine v. Commissioner 80 T.C. 843 · 1983

Davis v. Commissioner 81 T.C. 806 · 1983

Sjoroos v. Commissioner 81 T.C. 971 · 1983

Kentucky Bar Foundation, Inc. v. Commissioner 78 T.C. 921 · 1982

Reiff v. Commissioner 77 T.C. 1169 · 1981

Smith v. Commissioner 77 T.C. 1181 · 1981

Schoneberger v. Commissioner 74 T.C. 1016 · 1980

Holladay v. Commissioner 72 T.C. 571 · 1979

Boynton v. Commissioner 72 T.C. 1147 · 1979

Rosen v. Commissioner 71 T.C. 226 · 1978

Cini v. Commissioner 67 T.C. 857 · 1977

Anderson v. Commissioner 67 T.C. 522 · 1976

Estate of Roodner v. Commissioner 64 T.C. 680 · 1975

Cornman v. Commissioner 63 T.C. 653 · 1975

Tobey v. Commissioner 60 T.C. 227 · 1973

Bituminous Casualty Corp. v. Commissioner 57 T.C. 58 · 1971

Pacific Coast Music Jobbers, Inc. v. Commissioner 55 T.C. 866 · 1971

Mooneyhan v. Commissioner 47 T.C. 693 · 1967

Adams v. Commissioner 46 T.C. 352 · 1966

Foster v. Commissioner 42 T.C. 974 · 1964

Ferebee v. Commissioner 39 T.C. 801 · 1963

Renoir v. Commissioner 37 T.C. 1180 · 1962

Matthew v. Commissioner 38 T.C. 417 · 1962

Tucker v. Commissioner 38 T.C. 955 · 1962

Sochurek v. Commissioner 36 T.C. 131 · 1961

Bebb v. Commissioner 36 T.C. 170 · 1961

Verrier Friedman v. Commissioner 37 T.C. 539 · 1961

Jellinek v. Commissioner 36 T.C. 826 · 1961

Duke v. Commissioner 34 T.C. 772 · 1960

Souza v. Commissioner 33 T.C. 817 · 1960

Hack v. Commissioner 33 T.C. 1089 · 1960

Williamsen v. Commissioner 32 T.C. 154 · 1959

Bell v. Commissioner 32 T.C. 839 · 1959

McCurnin v. Commissioner 30 T.C. 143 · 1958

Teskey v. Commissioner 30 T.C. 456 · 1958

Nelson v. Commissioner 30 T.C. 1151 · 1958

Holsey v. Commissioner 28 T.C. 962 · 1957

Lawrence v. Commissioner 27 T.C. 713 · 1957

Laughlin v. Commissioner 27 T.C. 23 · 1956

Henningsen v. Commissioner 26 T.C. 528 · 1956

Larsen v. Commissioner 23 T.C. 599 · 1955

Page v. Commissioner 24 T.C. 52 · 1955

Stierhout v. Commissioner 24 T.C. 483 · 1955

Charleston National Bank v. Commissioner 20 T.C. 253 · 1953

Ruspyn Corp. v. Commissioner 18 T.C. 769 · 1952

Kluckhohn v. Commissioner 18 T.C. 892 · 1952

Streckfus Steamers, Inc. v. Commissioner 19 T.C. 1 · 1952

Van Rosen v. Commissioner 17 T.C. 834 · 1951

Rose v. Commissioner 16 T.C. 232 · 1951

Weeks v. Commissioner 16 T.C. 248 · 1951

Brunelle v. Commissioner 15 T.C. 766 · 1950

Seeley v. Commissioner 14 T.C. 175 · 1950

Salmon v. Commissioner 12 T.C. 40 · 1949

Keokuk & Hamilton Bridge, Inc. v. Commissioner 12 T.C. 249 · 1949

Thorsell v. Commissioner 13 T.C. 909 · 1949

Cruise v. Commissioner 12 T.C. 1059 · 1949

Harvey v. Commissioner 10 T.C. 183 · 1948

Knox v. Commissioner 10 T.C. 550 · 1948

Chapman v. Commissioner 9 T.C. 619 · 1947

Fichter v. Commissioner 9 T.C. 1126 · 1947

Exchange State Bank v. Commissioner 8 T.C. 721 · 1947

Stallforth v. Commissioner 6 T.C. 140 · 1946

Puelicher v. Commissioner 6 T.C. 300 · 1946

Jones v. Commissioner 6 T.C. 412 · 1946

Bush Terminal Buildings Co. v. Commissioner 7 T.C. 793 · 1946

Johnson v. Commissioner 7 T.C. 1040 · 1946

Heffelfinger v. Commissioner 5 T.C. 985 · 1945

Estate of Shamberg v. Commissioner 3 T.C. 131 · 1944

W. L. Moody Cotton Co. v. Commissioner 2 T.C. 347 · 1943

McFaddin v. Commissioner 2 T.C. 395 · 1943

Wilson Milling Co. ex rel. Landrum v. Commissioner 1 T.C. 389 · 1943

Chenango Textile Corp. v. Commissioner 1 T.C. 147 · 1942

Bertin v. Commissioner 1 T.C. 355 · 1942

First National Bank v. Commissioner 1 T.C. 370 · 1942

Bank of Newberry v. Commissioner 1 T.C. 374 · 1942

Estate of Clarks Ex Rel. Brisco-Whitter v. United States 202 F.3d 854 · Cir.

Estate of Arthur L. Clarks, by and Through Its Duly Appointed Independent Personal Representative, Mary J. Brisco-Whitter, Also Known as Mary J. Clarks v. United States 202 F.3d 854 · Cir.