§81 — Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]

40 cases·2 followed·2 distinguished·2 questioned·3 overruled·31 cited—5% support

Statute Text — 26 U.S.C. §81

[§ 81. Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387] Section, added Pub. L. 89–722, § 1(b)(1), Nov. 2, 1966, 80 Stat. 1152; amended Pub. L. 93–625, § 4(c)(1), Jan. 3, 1975, 88 Stat. 2111; Pub. L. 94–455, title VI, § 605(b), Oct. 4, 1976, 90 Stat. 1575; Pub. L. 99–514, title VIII, § 805(c)(1)(A), Oct. 22, 1986, 100 Stat. 2362, included increase in vacation pay suspense account in gross income. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable to taxable years beginning after Dec. 31, 1987, see section 10201(c)(1) of Pub. L. 100–203, set out as an Effective Date of 1987 Amendment note under section 404 of this title.

40 Citing Cases

Glenn David Cuthbertson a.k.a. David Cuthbertson and Pamela Cuthbertson, Petitioners · 2020

may take the form ofa purchase money mortgage. Alternatively, the seller may prefer a long-term installment purchase contract, often called a "contract for deed" or a uniform real estate contract. * * * [Emphasis added.] 14 Powell on Real Property, sec. 81.01[3][e] (M. Wolfed. 2019). But in this case the purported "contract for deed" financed not a portion but a_ll ofthe purchase price and provided not for installments but for a balloon payment after five years. A contract for deed (also referr

Lawrence G. Graev & Lorna Graev, Petitioners · 2016

at 381 n.4 (citing - 62 - numerous pre-2004 cases involving facade easements), 387-390 (examining the history ofsection 170 and section 1.170A-1(e), Income Tax Regs., and identical wording in section 81.46(a), Estate Tax Regs.

Terry M. Schank & Paula J. Schank, Petitioners · 2015

505 (1983); Paula Constr. Co. v. Commissioner, 58 T.C. 1055, 1058 (1972) ("It is now settled law that only ifpayment is made with the intent to compensate is it deductible as compensation."), aff'd without published opinion, 474 F.2d 1345 (5th Cir. 1973); Elec. & Neon, Inc. v. Commissioner, 56 T.C. 1324, 1340 (1971) (describing intent to

Twin City Roofing and Sheet Metal, Inc., Petitioner · 2015

Barry S. Friedberg & Charlotte Moss, Petitioners T.C. Memo. 2011-238 · 2011

nds that because the subject property has not been designated a landmark, Mr . Friedberg' s options for transferring the unused development rights are is (. . .continued) N. Y. S . 2d 50, 52 (App. Div. 2001) ; see New York, N. Y. , Zoning Resolution sec. 81-744. - 42 - limited to the first option. Petitioners do not squarely address respondent's argument because petitioners failed to identify the relevant law governing the transfer of development rights in New York City. Petitioners premise thei

Square D Company and Subsidiaries, Petitioner 109 T.C. No. 9 · 1997

FASB section 81.06 provides that employers, at a minimum, must disclose (1) a description of the benefits provided and the employee groups covered; (2) a description of the accounting and funding policies followed for those benefits; and 4 Touche Ross's audit was limited, and it did not express an opinion as to certain elements of the financial statemen

Rosalyn Deutsch, Petitioner T.C. Memo. 1997-470 · 1997

gifts or bequests are excluded from a recipient's gross income under section 102(a), the regulations, section 1.102-1(d), Income Tax Regs., “acknowledge that they enjoy this status”. 3 Bittker & Lokken, Federal Taxation of Income, Estates and Gifts, sec. 81.4.7 at 81-46 (2d ed. 1991 & Supp. No. 4 1996).11 b. Section 662(a)(2)(B) Not All-Inclusive The distribution rules of sections 661 and 662, and the exclusion for specific bequests provided by section 663(a)(1) do not exclusively govern the sec

Leonard D. Bronk v. John M. Cirilli 775 F.3d 871 · Cir.

Leonard D. Bronk v. John M. Cirilli · Cir.

United States v. Bernard Jaffe, Jr. 417 F.3d 259 · Cir.

McDonald v. Longley 4 F.4th 229 · Cir.

McDonald v. Longley · Cir.

Bassett v. Commissioner 100 T.C. 650 · 1993

Royal Farms Dairy Co. v. Commissioner 40 T.C. 172 · 1963

Estate of Farnum v. Commissioner 14 T.C. 884 · 1950

Wittman v. Koenig 831 F.3d 416 · Cir.

Lawrence G. Graev & Lorna Graev, Petitioners 140 T.C. No. 17 · 2013

Federal National Mortgage Ass'n v. Commissioner 90 T.C. 405 · 1988

Gulf Oil Corp. v. Commissioner 89 T.C. 1010 · 1987

Weingarden v. Commissioner 86 T.C. 669 · 1986

Estate of Alexander v. Commissioner 82 T.C. 34 · 1984

First Chicago Corp. v. Commissioner 80 T.C. 648 · 1983

Goldfine v. Commissioner 80 T.C. 843 · 1983

Estate of Johnson v. Commissioner 77 T.C. 120 · 1981

Ronan State Bank v. Commissioner 62 T.C. 27 · 1974

Wolder v. Commissioner 58 T.C. 974 · 1972

Clinard v. Commissioner 40 T.C. 878 · 1963

Gibbons v. Commissioner 37 T.C. 569 · 1961

Estate of Schlosser v. Commissioner 32 T.C. 262 · 1959

Wood v. Commissioner 31 T.C. 528 · 1958

Fraser-Smith Co. v. Commissioner 14 T.C. 892 · 1950

O'Hara v. Commissioner 6 T.C. 841 · 1946

Newman v. Commissioner 1 T.C. 921 · 1943

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

Roderick Magadia v. Wal-Mart Associates · Cir.

Roderick Magadia v. Wal-Mart Associates 999 F.3d 668 · Cir.

United States v. Rabhan 540 F.3d 344 · Cir.

United States v. Pierre S. MacKey 265 F.3d 457 · Cir.

Fisherman's Harvest, Inc., C. Joe Nelson, Jr., Doris Mae Nelson, Vanessa Jo Nelson Vallejo, Vickie Jo Nelson Salazar, and Nelson Fisherman's Harvest, Inc., and Childress Seafood, Inc., W.F. Childress, and Alton Lee Kelly v. Pbs & J (Formerly Known as Espey, Huston & Associates, Inc.), and Bertucci Contracting Corporation, and Luhr Brothers, Inc., and Bradley Industrial Textiles, Inc., and Nicolon Corporation (Also Known as Ten Cate Nicolon), and Huston & Associates, Inc., and Weeks Marine, Inc., Defendant/third Party v. United States Army Corps of Engineers, Third Party 490 F.3d 1371 · Cir.

Alkon v. United States 43 V.I. 325 · Cir.

§81 — Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]

40 Citing Cases

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