§187 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]

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

Statute Text — 26 U.S.C. §187

[§ 187. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769] Section, added Pub. L. 91–172, title VII, § 707(a), Dec. 30, 1969, 83 Stat. 674; amended Pub. L. 93–625, § 3(d), Jan. 3, 1975, 88 Stat. 2109, provided for an allowance of an amortization deduction for certain coal mine safety equipment, the method of election and termination of such deduction, the definition of term “certified coal mine safety equipment”, and special rules applicable to the amortization deduction. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.

Treasury Regulations

Treas. Reg. §Treas. Reg. §1.187-1 Amortization of certain coal mine safety equipment
Treas. Reg. §Treas. Reg. §1.187-1(a) Allowance of deduction—(1) In general.
Treas. Reg. §Treas. Reg. §1.187-1(b) Election of amortization—(1) In general.
Treas. Reg. §Treas. Reg. §1.187-1(c) Election to discontinue or revoke amortization—(1) Election to discontinue.
Treas. Reg. §Treas. Reg. §1.187-1(d) Examples.
Treas. Reg. §Treas. Reg. §1.187-1(i) §1.187-1(i)
Treas. Reg. §Treas. Reg. §1.187-1(v) A computation showing the adjusted basis (as defined in paragraph (b) of § 1.
Treas. Reg. §Treas. Reg. §1.187-2 Definitions
Treas. Reg. §Treas. Reg. §1.187-2(a) §1.187-2(a)
Treas. Reg. §Treas. Reg. §1.187-2(b) Adjusted basis—(1) In general.
Treas. Reg. §Treas. Reg. §1.187-2(c) Is placed in service (as defined in subparagraph (2)(i) of this paragraph) before January 1, 1975.

33 Citing Cases

Scherf v. Commissioner 20 T.C. 346 · 1953

Estate of Gramm v. Commissioner 17 T.C. 1063 · 1951

ESTATE OF CHARANIA v. Shulman 608 F.3d 67 · Cir.

Outwin v. Commissioner 76 T.C. 153 · 1981

Bailey v. Shell Western E&P, Inc. 609 F.3d 710 · Cir.

Estate of Doherty v. Commissioner 95 T.C. 446 · 1990

Estate of Paxton v. Commissioner 86 T.C. 785 · 1986

Zuanich v. Commissioner 77 T.C. 428 · 1981

Quarrie Charitable Fund v. Commissioner 70 T.C. 182 · 1978

Sunbury Textile Mills, Inc. v. Commissioner 68 T.C. 528 · 1977

Caldwell Martinez v. Commissioner 67 T.C. 60 · 1976

Estate of Betty Durham Council v. Commissioner 65 T.C. 594 · 1975

Estate of Sumner v. Commissioner 59 T.C. 837 · 1973

Kate Froman Trust v. Commissioner 58 T.C. 512 · 1972

Hoffman v. Commissioner 48 T.C. 176 · 1967

Estate of King v. Commissioner 37 T.C. 973 · 1962

Brown v. Commissioner 30 T.C. 831 · 1958

Callahan v. War Contracts Price Adjustment Board 13 T.C. 355 · 1949

Simon v. Commissioner 11 T.C. 227 · 1948

Estate of Cochran v. Commissioner 9 T.C. 242 · 1947

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

Estate of Toeller v. Commissioner 6 T.C. 832 · 1946

Wade v. Commissioner 5 T.C. 394 · 1945

Lantz Bros. v. Commissioner 5 T.C. 896 · 1945

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

Waugh Chapel South, LLC v. United Food & Commercial Workers Union, Local 27 728 F.3d 354 · Cir.

Smith v. Continental Casualty · Cir.

State of New York Ex Rel. Jacobson v. Wells Fargo National Bank, N.A. 824 F.3d 308 · Cir.

Carolyn Lazar v. Mark Kroncke 862 F.3d 1186 · Cir.

Carlton Gunn v. Continental Casualty Company · Cir.

Carlton Gunn v. Continental Casualty Company 968 F.3d 802 · Cir.

Carlton Gunn v. Continental Casualty Company · Cir.

Neal S. Smith v. Continental Casualty Company, Neal S. Smith v. Continental Casualty Company 369 F.3d 412 · Cir.