§13312
3 cases·1 distinguished·2 cited
Statute Text — 26 U.S.C. §13312
Statute text not available for this section.
3 Citing Cases
13312(a)(1)-(3), 131 Stat. at 2132-2133. - 23 - [*23] Senate Finance Committee report, S. Rept. No. 83-1622, at 18 (1954), 1954 U.S.C.C.A.N. 4621, 4648, stated: The House and your committee's bill provide that in the case ofa corporation, gross income is not to include any contribution to the capital ofthe taxpayer. This in effect places in t
Commissioner of Internal Reven v. Brokertec Holdings Inc