§234

23 cases·1 distinguished·22 cited

Statute Text — 26 U.S.C. §234

Statute text not available for this section.

23 Citing Cases

Central Reserve Life Corporation and Subsidiaries, Petitioner 113 T.C. No. 19 · 1999

234(a)(10), 40 Stat. 1057, 1079; see also Commissioner v. Standard Life and Accident Ins. Co., supra at 152; Union Cen. Life Ins. Co. v. Commissioner, 77 T.C. 845, 849-850 (1981), vacated and remanded on another issue 720 F.2d 420 (6th Cir. 1983). By 1921, Congress recognized that the rules which applied to life insurance companies were inequi

Exxon Mobil Corporation and Affiliated Companies, f.k.a. Exxon Corporation and Affiliated Companies, Petitioners 102 T.C. No. 33 · 1994

234(a)(9), Revenue Act of 1921, ch. 136, 42 Stat. 256. Regulations implementing the net income limitation of this provision defined "net income" as "the gross income from the sale of all mineral products * * * less operating expenses"; they also provided that, in the event that products were manufactured or refined prior to sale, ."the gross i

W. B. Davis & Son, Inc. v. Commissioner 5 T.C. 1195 · 1945

Estate of Egger v. Commissioner 89 T.C. 726 · 1987

O'Connor v. Commissioner 78 T.C. 1 · 1982

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

First National Bank v. Commissioner 44 T.C. 764 · 1965

Journal-Tribune Publishing Co. v. Commissioner 38 T.C. 733 · 1962

Liant Record, Inc. v. Commissioner 36 T.C. 224 · 1961

Shamrock Oil & Gas Corp. v. Commissioner 35 T.C. 979 · 1961

Ray v. Commissioner 32 T.C. 1244 · 1959

Cravens v. Commissioner 30 T.C. 903 · 1958

Arkansas-Oklahoma Gas Co. v. Commissioner 17 T.C. 1208 · 1952

Krim-Ko Corp. v. Commissioner 16 T.C. 31 · 1951

Nehi Beverage Co. v. Commissioner 16 T.C. 1114 · 1951

Foote-Burt Co. v. Commissioner 10 T.C. 948 · 1948

Bark v. Commissioner 6 T.C. 851 · 1946

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

Estate of Earle v. Commissioner 5 T.C. 991 · 1945

Butter-nut Baking Co. v. Commissioner 3 T.C. 423 · 1944

Edwin J. Schoettle Co. v. Commissioner 3 T.C. 712 · 1944

Hanes v. Commissioner 2 T.C. 213 · 1943

United States v. Kwame Kilpatrick 798 F.3d 365 · Cir.

§234

23 Citing Cases

New cases, delivered.