§717

14 cases·14 cited

Statute Text — 26 U.S.C. §717

Statute text not available for this section.

14 Citing Cases

Clajon Gas Co., L.P.; Aquila Gas Pipeline Corp., Tax Matters Partner, Petitioners 119 T.C. No. 12 · 2002

Secondly, we do not agree with the conclusion of the Tenth Circuit Court of Appeals that FERC’s distinction between gathering and transmission lines necessarily establishes that FERC considers gathering systems as related to production.14 See Duke Energy Natural Gas Corp.

Victory Markets, Inc. v. Commissioner 99 T.C. 648 · 1992

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

Tennessee Natural Gas Lines, Inc. v. Commissioner 71 T.C. 74 · 1978

Hayward v. Commissioner 37 T.C. 78 · 1961

Palm Beach Liquors, Inc. v. Commissioner 31 T.C. 125 · 1958

Seiberling Rubber Co. v. Commissioner 8 T.C. 467 · 1947

Wm. A. Higgins & Co. v. Commissioner 4 T.C. 1033 · 1945

United States v. Stevens · Cir.

Rodriguez v. United States 852 F.3d 67 · Cir.

League of Untd Latin American v. Edwards Aq 937 F.3d 457 · Cir.

Kelsey Rose Juliana v. United States 947 F.3d 1159 · Cir.

In Re Citigroup ERISA Litigation 662 F.3d 128 · Cir.

Gray v. Citigroup Inc. 662 F.3d 128 · Cir.

§717

14 Citing Cases

New cases, delivered.