§153 — Cross references
29 cases·1 followed·28 cited—3% support
Statute Text — 26 U.S.C. §153
For deductions of estates and trusts, in lieu of the exemptions under section 151, see section 642(b).
For exemptions of nonresident aliens, see section 873(b)(3).
For determination of marital status, see section 7703.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.153-1 Determination of marital status
29 Citing Cases
Although we there applied former section 153, as applicable to 1974, the decisive language now appears in section 7703(a) .
153(10); 47 U.S.C. sec. 225(a)(1) and (c). Because petitioner did not own the pay telephones in which he invested and had no involvement in their operation, petitioner was not actively engaged in the provision of services to anyone as a result of his investment in the pay telephones. Therefore, petitioner’s investments in the telephones were n
It has long been held that “‘a common carrier is such by virtue of his occupation,’ that is by the actual activities he carries on”. Natl. Association of Regulatory Util. Commrs. v. FCC, 533 F.2d 601, 608 (D.C. Cir. 1976) (quoting Washington ex rel. Stimson Lumber Co. v. Kuykendall, 275 U.S. 207, 211-212 (1927)); see also United State
It has long been held that “‘a common carrier is such by virtue of his occupation,’ that is by the actual activities he carries on”. Natl. Association of Regulatory Util. Commrs. v. FCC, 533 F.2d 601, 608 (D.C. Cir. 1976) (quoting Washington ex rel. Stimson Lumber Co. v. Kuykendall, 275 U.S. 207, 211-212 (1927)); see also United State
for approval. Texas State law allows a child who is 12 years of age or older to choose, by a writing filed with the court, a managing conservator, subject to the approval of the court. Tex. Fam. Code Ann. sec. 14.07 (West 1993)(currently codified at sec. 153.008 (West 1996)). The record in this case does not include a Texas court order changing the manager conservator as appointed by the district - 6 - court in the 1981 divorce decree. No evidence was presented that Laurie's affidavit was ever f
153(47) (1996). The phrase "communication service" is not defined in the Communications Act, but it is used in the paragraphs describing the purpose of the FCC and the definition of "telephone exchange service". It is also used in Title II of the Communications Act, which describes common carriers. Section 201(a) of 47 U.S.C. makes it the duty
153(r) (1994).] The phrase “communication service” is not defined in the Communications Act, but it is used in the paragraphs describing the purpose of the FCC and the definition of “telephone exchange service”. It is also used in title II of the Communications Act, which describes common carriers. Section 201(a) of 47 U.S.C. makes it the duty