§259

12 cases·2 followed·1 questioned·9 cited—17% support

Statute Text — 26 U.S.C. §259

Statute text not available for this section.

12 Citing Cases

Techtron Holding, Inc., Petitioner T.C. Memo. 2023-29 · 2023

2019-31, at *4; see also §§ 6212 and 6213.

Foster v. Commissioner 80 T.C. 34 · 1983

Southern Pacific Transportation Co. v. Commissioner 84 T.C. 367 · 1985

Southern Pacific Transportation Co. v. Commissioner 84 T.C. 387 · 1985

New England Tank Industries of New Hampshire, Inc. v. Commissioner 50 T.C. 771 · 1968

Scioto Provision Co. v. Commissioner 9 T.C. 439 · 1947

Greene Motor Co. v. Commissioner 5 T.C. 314 · 1945

Institute for Free Speech v. Johnson · Cir.

Bank of America Corporation v. United States · Cir.

Estate of Tamulis v. Commissioner 509 F.3d 343 · Cir.

Estate A. Tamulis v. CIR · Cir.

United States v. Sean Fitzgerald 906 F.3d 437 · Cir.