§452 — Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]

27 cases·1 followed·4 distinguished·2 overruled·20 cited—4% support

Statute Text — 26 U.S.C. §452

[§ 452. Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 152, related to prepaid income. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal effective with respect to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 3 of act June 15, 1955, set out as an Effective Date of 1955 Amendment note under section 381 of this title. Savings ProvisionFor provisions concerning increase in tax in any taxable year ending on or before June 15, 1955 by reason of enactment of act June 15, 1955, see section 4 of act June 15, 1955, set out as a note under section 381 of this title.

27 Citing Cases

Jihad Y. Ibrahim, Petitioner · 2022

§ 452.370(3) (2017), provides that “[u]nless otherwise agreed in writing or expressly provided in the judgment, the obligation to pay future statutory maintenance is terminated upon the death of either party or the remarriage of the party receiving maintenance.” Courts have previously ruled that a taxpayer may rely upon state law to comply with sec

Shri G. & Sudha Agarwal, Petitioner · 2009

452 .01(3e) (West 2006) (defining "Brokerage service") . . C. Application of the Definition to Mrs . Acarwal's Activities As is relevant here, California law defines the term "rea l estate broker" as a person who does, or negotiates to do, any one of the enumerated activities for compensation . Cal . Bus. & Prof . II - 10 - Code sec . 10131 (

Charles Horton Devers, Petitioner · 2006

452 .340 .3 (West 2003) (obligation to pay child support terminates when child dies or marries, etc .) . In contrast, there is no statutory termination rule for an award of attorney's fees, suggesting that such an award would not terminate upon the death of either spouse . Caselaw also suggests that attorney fee awards would not terminate upon

Barbara A. Landreth, Petitioner T.C. Memo. 1997-169 · 1997

452.335 (West 1986); and (2) the docket sheet entry merely records an oral agreement between Mr. Landreth and petitioner, and we find such arguments to be without merit. With respect to the former, we note that the cited statute does not require the judge to include the required findings in a - 10 - maintenance order; rather, the statute mere

Artnell Co. v. Commissioner 48 T.C. 411 · 1967

Popular Library, Inc. v. Commissioner 39 T.C. 1092 · 1963

City Gas Co. of Florida v. Commissioner 74 T.C. 386 · 1980

Farrara v. Commissioner 44 T.C. 189 · 1965

Automobile Club of New York, Inc. v. Commissioner 32 T.C. 906 · 1959

Walston v. Commissioner 8 T.C. 72 · 1947

Thompson-Hayward Chemical Co. v. Commissioner 30 T.C. 96 · 1958

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

Estate of Regester v. Commissioner 83 T.C. 1 · 1984

Brown v. Commissioner 78 T.C. 215 · 1982

Estate of Satz v. Commissioner 78 T.C. 1172 · 1982

World Airways, Inc. v. Commissioner 62 T.C. 786 · 1974

Quality Chevrolet Co. v. Commissioner 50 T.C. 458 · 1968

Hagen Advertising Displays, Inc. v. Commissioner 47 T.C. 139 · 1966

Estate of Lombard v. Commissioner 46 T.C. 310 · 1966

William O. McMahon, Inc. v. Commissioner 45 T.C. 221 · 1965

Simplified Tax Records, Inc. v. Commissioner 41 T.C. 75 · 1963

New Capital Hotel, Inc. v. Commissioner 28 T.C. 706 · 1957

Andrews v. Commissioner 23 T.C. 1026 · 1955

Oswald v. Commissioner 24 T.C. 1117 · 1955

Bryan v. Commissioner 9 T.C. 611 · 1947

Grasselli v. Commissioner 7 T.C. 255 · 1946

du Pont v. Commissioner 2 T.C. 246 · 1943