§244 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043]
19 cases·4 followed·1 distinguished·3 questioned·11 cited—21% support
Statute Text — 26 U.S.C. §244
[§ 244. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043] Section, Aug. 16, 1954, ch. 736, 68A Stat. 73; Pub. L. 88–272, title II, § 214(b)(1), Feb. 26, 1964, 78 Stat. 55; Pub. L. 95–600, title III, § 301(b)(3), Nov. 6, 1978, 92 Stat. 2820; Pub. L. 99–514, title VI, § 611(a)(2), Oct. 22, 1986, 100 Stat. 2249; Pub. L. 100–203, title X, § 10221(a)(2), Dec. 22, 1987, 101 Stat. 1330–408; Pub. L. 100–647, title II, § 2004(i)(2), Nov. 10, 1988, 102 Stat. 3603, allowed to corporations as a deduction a percentage of the amount received as dividends on the preferred stock of a public utility. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal not applicable to preferred stock issued before Oct. 1, 1942 (determined in the same manner as under section 247 of this title as in effect before its repeal by Pub. L. 113–295), see section 221(a)(41)(K) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 172 of this title. Except as otherwise provided in section 221(a) of Pub. L. 113–295, repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.
19 Citing Cases
244 provides that a "grant takes effect, so as to vest the estate or interest intended to be conveyed, only from its delivery".
244 provides that a "grant takes effect, so as to vest the estate or interest intended to be conveyed, only from its delivery".
We hold that respondent asserted a new issue on which he bears the burden ofproof.
244 (McKinney 2006). -9- [*9] III. Zarlengo, Rothman, and Mecox This Court addressed substantially identical facts and arguments in Zarlengo v. Commissioner, T.C. Memo. 2014-161. Just as in the present case, in 2004 the taxpayer in Zarlengo delivered a deed ofeasement to NAT which was intended to grant an easement on a building in New York. N