§44A — Renumbered § 21]

3 cases·3 cited

[§ 44A. Renumbered § 21]

3 Citing Cases

Bryant v. Commissioner 72 T.C. 757 · 1979
Warner v. Commissioner 69 T.C. 995 · 1978
Keeler v. Commissioner 70 T.C. 279 · 1978