§341 — Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763]

45 cases·6 followed·7 distinguished·2 questioned·30 cited—13% support

Statute Text — 26 U.S.C. §341

[§ 341. Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 107; Pub. L. 85–866, title I, § 20(a), Sept. 2, 1958, 72 Stat. 1615; Pub. L. 87–834, § 13(f)(4), Oct. 16, 1962, 76 Stat. 1035; Pub. L. 88–272, title II, § 231(b)(4), Feb. 26, 1964, 78 Stat. 105; Pub. L. 88–484, § 1(a), Aug. 22, 1964, 78 Stat. 596; Pub. L. 89–570, § 1(b)(4), Sept. 12, 1966, 80 Stat. 762; Pub. L. 91–172, title II, § 211(b)(4), title V, § 514(b)(1), Dec. 30, 1969, 83 Stat. 570, 643; Pub. L. 94–455, title II, § 205(c)(2), title XIV, § 1402(b)(1)(B), (2), title XIX, §§ 1901(b)(3)(A), (I), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1535, 1731, 1732, 1792, 1793, 1834; Pub. L. 97–34, title V, § 505(c)(2), Aug. 13, 1981, 95 Stat. 332; Pub. L. 97–248, title II, § 222(e)(5), Sept. 3, 1982, 96 Stat. 480; Pub. L. 98–369, div. A, title I, §§ 43(c)(1), 65(a)–(c), 135(a), title IV, § 492(b)(2), title X, § 1001(b)(2), (e), July 18, 1984, 98 Stat. 558, 584, 669, 854, 1011, 1012; Pub. L. 99–514, title VI, § 631(e)(6), title XVIII, §§ 1804(i)(1), 1899A(8), Oct. 22, 1986, 100 Stat. 2273, 2807, 2958; Pub. L. 100–647, title I, § 1006(e)(18), Nov. 10, 1988, 102 Stat. 3403; Pub. L. 104–188, title I, § 1702(h)(7), Aug. 20, 1996, 110 Stat. 1874; Pub. L. 106–170, title V, § 532(c)(2)(D), Dec. 17, 1999, 113 Stat. 1930; Pub. L. 107–147, title IV, § 417(24)(B)(i), Mar. 9, 2002, 116 Stat. 57, related to collapsible corporations. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable, except as otherwise provided, to taxable years beginning after Dec. 31, 2002, see section 302(f) of Pub. L. 108–27, set out as an Effective and Termination Dates of 2003 Amendment note under section 1 of this title.

45 Citing Cases

Lisa A. Bruno, Petitioner · 2020

During that meeting Mr. Bruno admitted during ques- tioning by the bankruptcytrustee that Christina Bruno owned at least some ofthe New Hampshire LLCs and that he (Mr. Bruno) had signatory authority over their bank accounts. After viewing the sales listing for the Drinkwater property, peti- tioner ascertained that it housed the

Strong Construction Company, Inc., a Minnesota Corporation, Petitioner T.C. Memo. 2005-125 · 2005

section 341 on June 15, 1990. The trustee reported that after diligent inquiry, she had located no property belonging to the bankruptcy estate. A discharge was granted Mr. Strong on August 15, 1990. Robert Munns (Mr. Munns) represented Mr. Strong as his attorney in his 1990 bankruptcy filing. Mr. Munns prepared the bankruptcy petition and accompany

Electronic Arts, Inc. v. Commissioner 118 T.C. 226 · 2002

vity constituted “manufacturing” or “production” within the meaning of section 48(a)(l)(B)(i), I.R.C. 1954. We opined that the taxpayers’ activity apparently would not constitute manufacturing or production under section 954(d)(1)(A) but would under section 341. 66 T.C. at 1020-1021. We concluded as follows, id. at 1021: Therefore we conclude that “manufacturing” and “production” have no uniform generalized meaning in the Code and we must look to the purposes and legislative history of section 4

Estate of Diecks v. Commissioner 65 T.C. 117 · 1975

Crowe v. Commissioner 62 T.C. 121 · 1974

Leisure Time Enterprises, Inc. v. Commissioner 56 T.C. 1180 · 1971

Van Heusden v. Commissioner 44 T.C. 491 · 1965

J. C. Penney Co. v. Commissioner 37 T.C. 1013 · 1962

Southwest Properties, Inc. v. Commissioner 38 T.C. 97 · 1962

Sproul Realty Co. v. Commissioner 38 T.C. 844 · 1962

Computer Sciences Corp. v. Commissioner 63 T.C. 327 · 1974

Twentieth Century-Fox Film Corp. v. Commissioner 45 T.C. 137 · 1965

Manassas Airport Industrial Park, Inc. v. Commissioner 66 T.C. 566 · 1976

Day v. Commissioner 55 T.C. 257 · 1970

Shea Co. v. Commissioner 53 T.C. 135 · 1969

Tobias v. Commissioner 40 T.C. 84 · 1963

Hartman v. Commissioner 34 T.C. 1085 · 1960

Langston v. Dallas Commodity Co · Cir.

Ourisman v. Commissioner 82 T.C. 171 · 1984

Bolker v. Commissioner 81 T.C. 782 · 1983

Buono v. Commissioner 74 T.C. 187 · 1980

Otey v. Commissioner 70 T.C. 312 · 1978

Dolph v. Commissioner 66 T.C. 1017 · 1976

Mele v. Commissioner 61 T.C. 358 · 1973

Molbreak v. Commissioner 61 T.C. 382 · 1973

F.T.S. Associates, Inc. v. Commissioner 58 T.C. 207 · 1972

Henry C. Beck Co. v. Commissioner 52 T.C. 1 · 1969

Wales v. Commissioner 50 T.C. 399 · 1968

Garrow v. Commissioner 43 T.C. 890 · 1965

Comtel Corp. v. Commissioner 45 T.C. 294 · 1965

United States Holding Co. v. Commissioner 44 T.C. 323 · 1965

Henry C. Beck Builders, Inc. v. Commissioner 41 T.C. 616 · 1964

Cohen v. Commissioner 39 T.C. 886 · 1963

Family Record Plan, Inc. v. Commissioner 36 T.C. 305 · 1961

Burge v. Commissioner 28 T.C. 246 · 1957

Kwai Wong v. David Beebe 732 F.3d 1030 · Cir.

Sarabia v. Noem · Cir.

Daniels v. Agin 736 F.3d 70 · Cir.

Daniels v. Agin · Cir.

Bisges v. Gargula (In Re Clink) 770 F.3d 719 · Cir.

United States v. Abboud, Michel · Cir.

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

Taproot Administrative Services, Inc. v. Commissioner 679 F.3d 1109 · Cir.

United States v. Elie F. Abboud (04-3942) and Michel Abboud (04-3943) 438 F.3d 554 · Cir.

Louis N. Delloso v. 72 F.4th 532 · Cir.

§341 — Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763]

45 Citing Cases

New cases, delivered.