§239

10 cases·10 cited

Statute Text — 26 U.S.C. §239

Statute text not available for this section.

10 Citing Cases

YA Global Investments, LP, Yorkville Advisors GP, LLC, Tax Matters Partner, Petitioner 161 T.C. No. 11 · 2023

The Court observed that “§ 239 [of the 1918 Act] required all corporations to make returns ‘stating specifically the items of .

Patrick J. & Karen J. Sheedy, Petitioner T.C. Memo. 2012-69 · 2012

- 8 - 2007, FBR was the leading bookrunner (i.e., the níarket leader) for private resale ofsecurities to institutions under SEC rule 144A under the 1933 Act. As a market maker in 2007, FBR operated a bid-ask spread in which it matched buyers and sellers in the purchase and sale ofstock in over-the-countermarkets. FBR recorded e

Compaq Computer Corporation and Subsidiaries, Petitioner 113 T.C. No. 25 · 1999

Compaq Computer Corp. & Subsidiaries v. Commissioner 113 T.C. 363 · 1999

Tiefenbrunn v. Commissioner 74 T.C. 1566 · 1980

Byrne v. Commissioner 54 T.C. 1632 · 1970

Brewer-Fay Investment Co. v. Commissioner 39 T.C. 894 · 1963

Dixon v. Commissioner 28 T.C. 338 · 1957

Harvey Coal Corp. v. Commissioner 12 T.C. 596 · 1949

Estate of Flinchbaugh v. Commissioner 1 T.C. 653 · 1943