§328

14 cases·14 cited

Statute Text — 26 U.S.C. §328

Statute text not available for this section.

14 Citing Cases

Gary L. & Ann T. Fish, Petitioner T.C. Memo. 2013-270 · 2013

328(a), 65 Stat. at 452, which created the predecessor to section 1239,16 the policy behind that section was to prevent taxpayers from selling depreciable assets to a related 16The section was carried forward unchanged as sec. 1239 ofthe Code of 1954. See H.R. Rept. No. 83-1337, at A286 (1954), 1954 U.S. C. C. A. N. 4017, 4428; S. Rept. No. 83

Kroh v. Commissioner 98 T.C. 383 · 1992

Estate of Reis v. Commissioner 87 T.C. 1016 · 1986

Yamamoto v. Commissioner 73 T.C. 946 · 1980

Deyoe v. Commissioner 66 T.C. 904 · 1976

Rivers v. Commissioner 49 T.C. 663 · 1968

Dolan v. Commissioner 44 T.C. 420 · 1965

Baker v. Commissioner 38 T.C. 9 · 1962

Easson v. Commissioner 33 T.C. 963 · 1960

Weaver v. Commissioner 32 T.C. 411 · 1959

United States v. Keith 375 F.3d 346 · Cir.

State of Texas v. USA 945 F.3d 355 · Cir.

State of Texas v. USA · Cir.