§238

9 cases·1 followed·1 distinguished·7 cited—11% support

Statute Text — 26 U.S.C. §238

Statute text not available for this section.

9 Citing Cases

Varian Medical Systems, Inc. and Subsidiaries, Petitioner 163 T.C. No. 4 · 2024

1057, 1080–81; see also Burnet v. Chi. Portrait Co., 285 U.S. 1, 12 (1932). The law also permitted U.S. corporations that were shareholders in foreign corporations to claim foreign tax credits for certain taxes paid by the foreign corporations. See Revenue Act of 1918, ch. 18, § 240(c), 40 Stat. at 1082 (subsequently revised and

Steel Improvement & Forge Co. v. Commissioner 36 T.C. 265 · 1961

United States v. Avalos · Cir.

Theo. H. Davies & Co. v. Commissioner 75 T.C. 443 · 1980

Parker v. Commissioner 62 T.C. 192 · 1974

Pierce v. Commissioner 61 T.C. 424 · 1974

Valdes v. Commissioner 60 T.C. 910 · 1973

F. W. Woolworth Co. v. Commissioner 54 T.C. 1233 · 1970

Estate of O'Nan v. Commissioner 47 T.C. 648 · 1967