§185 — Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181]

33 cases·2 followed·1 distinguished·2 criticized·28 cited—6% support

Statute Text — 26 U.S.C. §185

[§ 185. Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181] Section, added Pub. L. 91–172, title VII, § 705(a), Dec. 30, 1969, 83 Stat. 672; amended Pub. L. 94–455, title XVII, § 1702, title XIX, § 1906(b) (13)(A), Oct. 4, 1976, 90 Stat. 1760, 1834; Pub. L. 95–473, § 2(a)(2)(B), Oct. 17, 1978, 92 Stat. 1464, related to amortization of railroad grading and tunnel bores. Statutory Notes and Related Subsidiaries Effective Date of RepealPub. L. 99–514, title II, § 242(c), Oct. 22, 1986, 100 Stat. 2181, provided that: “(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending sections 1082 and 1250 of this title and repealing this section] shall apply to that portion of the basis of any property which is attributable to expenditures paid or incurred after December 31, 1986. “(2) Transitional rule.—The amendments made by this section shall not apply to any expenditure incurred—“(A) pursuant to a binding contract entered into before March 2, 1986, or “(B) with respect to any improvement commenced before March 2, 1986, but only if not less than the lesser of $1,000,000 or 5 percent of the aggregate cost of such improvement has been incurred or committed before such date. The preceding sentence shall not apply to any expenditure with respect to an improvement placed in service after December 31, 1987.”

33 Citing Cases

Whistleblower 11099-13W, Petitioner 147 T.C. No. 3 · 2016

ated actions) or from any settlement in response to such action." II. Relevance As pointed out in Professor McCormick's treatise on evidence: "There are two components to relevant evidence: materiality and probative value." 1 McCormick on Evidence, sec. 185, at 994 (7th ed. 2013). Materiality concerns the fit between the evidence and the case. It looks to the relation between the propositions that the evidence is offered to prove and the issues in the case. Ifthe evidence is offered to help prov

Hospital Corporation of America & Subsidiaries, Petitioner 109 T.C. No. 2 · 1997

For purposes of this section, the term "section 1245 property" means any property which is or has been property of a character subject to the allowance for depreciation provided in section 167 (or subject to the allowance of amortization provided in section 185) and is either-- (A) personal property, (B) other property (not including a building or its structural components) but only if such other (continued...) - 47 - the other hand, to constitute 19-year real property, the property must be sect

Hospital Corp. of America v. Commissioner 109 T.C. 21 · 1997

or purposes of this section, the term “section 1245 property” means any property which is or has been property of a character subject to the allowance for depreciation provided in section 167 (or subject to the allowance of amortization provided in section 185) and is either— (A) personal property, (B) other property (not including a building or its structural components) but only if such other property is tangible and has an adjusted basis in which there are reflected adjustments described in p

Hospital Corporation of America & Subsidiaries, Petitioner 109 T.C. No. 2 · 1997

Bixby v. Commissioner 58 T.C. 757 · 1972

Carolina, Clinchfield & Ohio Railway Co. v. Commissioner 82 T.C. 888 · 1984

Richards v. Commissioner 19 T.C. 366 · 1952

Kansas City Southern Industries, Inc. v. Commissioner 98 T.C. 242 · 1992

Zylla v. Unisys Corp. 57 F. App'x 79 · Cir.

L&B Corp. v. Commissioner 88 T.C. 744 · 1987

Eisenberg v. Commissioner 78 T.C. 336 · 1982

Southern Pacific Transportation Co. v. Commissioner 75 T.C. 497 · 1980

Estate of Delman v. Commissioner 73 T.C. 15 · 1979

Seaboard Coast Line Railroad v. Commissioner 72 T.C. 855 · 1979

Estate of Webster v. Commissioner 65 T.C. 968 · 1976

Kingsbury v. Commissioner 65 T.C. 1068 · 1976

Spartanburg Terminal Co. v. Commissioner 66 T.C. 916 · 1976

Estate of Jordahl v. Commissioner 65 T.C. 92 · 1975

LaCroix v. Commissioner 61 T.C. 471 · 1974

Newton Insert Co. v. Commissioner 61 T.C. 570 · 1974

Gawler v. Commissioner 60 T.C. 647 · 1973

Estate of Awtry v. Commissioner 22 T.C. 91 · 1954

Fox v. Commissioner 20 T.C. 1094 · 1953

Brodhead v. Commissioner 18 T.C. 726 · 1952

Estate of Rosenwasser v. Commissioner 5 T.C. 1043 · 1945

Sunderland v. Commissioner 4 T.C. 88 · 1944

Estate of Henry v. Commissioner 4 T.C. 423 · 1944

Newman v. Commissioner 1 T.C. 921 · 1943

Mikulski v. Centerior Energy Corp · Cir.

City of Oakland v. Bp P.L.C. 969 F.3d 895 · Cir.

City of Oakland v. Bp P.L.C. · Cir.

Nichols Ex Rel. Alcatel Network Systems Salaried Retirees Benefit Program v. Alcatel USA, Inc. 532 F.3d 364 · Cir.

Mikulski v. Centerior Energy Corporation 435 F.3d 666 · Cir.