§372

17 cases·3 distinguished·1 overruled·13 cited

Statute Text — 26 U.S.C. §372

Statute text not available for this section.

17 Citing Cases

JPMorgan Chase & Co.; (Successor in Interest to Bank One Corporation, Successor in Interest to First Chicago NBD Corporation, Formerly NBD Bancorp, Inc., Successor in Interest to First Chicago Corporation) and Affiliated Corporations, Petitioners 120 T.C. No. 11 · 2003

372 of the Economic Growth Act of 1992 (H.R. 4150). H. Rept. 102-4150 (1991). H.R. 4150 was not enacted. However, sec. 3001 of the Revenue Bill of 1992, H.R. 11, 102d Cong. (1992), contained similar language. H.R. 11 passed both houses of Congress but was vetoed by the President. -194- for nonmarketable securities. Congress also was told that

Hachette USA, Inc., As Successor to Hachette Distribution, Inc., and Curtis Circulation Company, Subsidiary, Petitioners 105 T.C. No. 17 · 1995

Legislative Background Section 458 was added to the Code by section 372(a) of the Revenue Act of 1978, Pub.

United States v. Gerhard 615 F.3d 7 · Cir.

Raymond J. & Jacquelyn M. Byrne, Petitioner T.C. Memo. 2002-319 · 2002

Porter v. Commissioner 88 T.C. 548 · 1987

Durovic v. Commissioner 65 T.C. 480 · 1975

Free Fertility Foundation v. Commissioner 135 T.C. 21 · 2010

Bank One Corp. v. Commissioner 120 T.C. 174 · 2003

American Campaign Academy v. Commissioner 92 T.C. 1053 · 1989

Federation Pharmacy Services, Inc. v. Commissioner 72 T.C. 687 · 1979

Sound Health Ass'n v. Commissioner 71 T.C. 158 · 1978

Halsted v. Commissioner 28 T.C. 1069 · 1957

Estate of Gray v. Commissioner 2 T.C. 97 · 1943

United States v. Beale 574 F.3d 512 · Cir.

United States v. Luciano Pascacio-Rodriguez 749 F.3d 353 · Cir.

United States v. Robert B. Beale · Cir.

Gary B. v. Gretchen Whitmer · Cir.