§811 — Accounting provisions

346 cases·43 followed·47 distinguished·5 criticized·2 limited·7 overruled·242 cited—12% support

Statute Text — 26 U.S.C. §811

(a)Method of accounting

All computations entering into the determination of the taxes imposed by this part shall be made—

(1)

under an accrual method of accounting, or

(2)

to the extent permitted under regulations prescribed by the Secretary, under a combination of an accrual method of accounting with any other method permitted by this chapter (other than the cash receipts and disbursements method).

To the extent not inconsistent with the preceding sentence or any other provision of this part, all such computations shall be made in a manner consistent with the manner required for purposes of the annual statement approved by the National Association of Insurance Commissioners.

(b)Amortization of premium and accrual of discount

(1)In general

The appropriate items of income, deductions, and adjustments under this part shall be adjusted to reflect the appropriate amortization of premium and the appropriate accrual of discount attributable to the taxable year on bonds, notes, debentures, or other evidences of indebtedness held by a life insurance company. Such amortization and accrual shall be determined—

(A)

in accordance with the method regularly employed by such company, if such method is reasonable, and

(B)

in all other cases, in accordance with regulations prescribed by the Secretary.

(2)Special rules

(A)Amortization of bond premium

In the case of any bond (as defined in section 171(d)), the amount of bond premium, and the amortizable bond premium for the taxable year, shall be determined under section 171(b) as if the election set forth in section 171(c) had been made.

(B)Convertible evidence of indebtedness

In no case shall the amount of premium on a convertible evidence of indebtedness include any amount attributable to the conversion features of the evidence of indebtedness.

(3)Exception

No accrual of discount shall be required under paragraph (1) on any bond (as defined in section 171(d)), except in the case of discount which is—

(A)

interest to which section 103 applies, or

(B)

original issue discount (as defined in section 1273).

(c)No double counting

Nothing in this part shall permit—

(1)

a reserve to be established for any item unless the gross amount of premiums and other consideration attributable to such item are required to be included in life insurance gross income,

(2)

the same item to be counted more than once for reserve purposes, or

(3)

any item to be deducted (either directly or as an increase in reserves) more than once.

(d)Method of computing reserves on contract where interest is guaranteed beyond end of taxable year

For purposes of this part (other than section 816), amounts in the nature of interest to be paid or credited under any contract for any period which is computed at a rate which—

(1)

exceeds the interest rate in effect under section 808(g) for the contract for such period, and

(2)

is guaranteed beyond the end of the taxable year on which the reserves are being computed,

shall be taken into account in computing the reserves with respect to such contract as if such interest were guaranteed only up to the end of the taxable year.

(e)Short taxable years

If any return of a corporation made under this part is for a period of less than the entire calendar year (referred to in this subsection as “short period”), then section 443 shall not apply in respect to such period, but life insurance company taxable income shall be determined, under regulations prescribed by the Secretary, on an annual basis by a ratable daily projection of the appropriate figures for the short period.

Treasury Regulations

Treas. Reg. §Treas. Reg. §1.811-1 Taxable years affected
Treas. Reg. §Treas. Reg. §1.811-2 Dividends to policyholders
Treas. Reg. §Treas. Reg. §1.811-2(a) Dividends to policyholders defined.
Treas. Reg. §Treas. Reg. §1.811-2(b) Amount of deduction—(1) In general.
Treas. Reg. §Treas. Reg. §1.811-2(c) Reserves for dividends to policyholders defined—(1) In general.
Treas. Reg. §Treas. Reg. §1.811-2(d) Illustration of principles.
Treas. Reg. §Treas. Reg. §1.811-2(i) §1.811-2(i)
Treas. Reg. §Treas. Reg. §1.811-3 Cross-reference

346 Citing Cases

Vista Hill Investments, LLC, Bobby A. Branch, Tax Matters Partner, Petitioner 159 T.C. No. 5 · 2022

8 Many of the provisions discussed infra were enacted or substantially modified in 2004 as part of AJCA §§ 811–822, 118 Stat.

Estate of Myrtle V. Dietz, Deceased; Edward A. Dietz, III, Executor, Petitioners T.C. Memo. 1996-471 · 1996

The purpose of the new section 811(f)(5), added by this committee amendment, is to provide a determination, as of the date of the lapse of the power, of the proportion of the property over which the power lapsed which is not to be considered as a taxable disposition for estate tax purposes and the proportion thereof which, if other requirements of section 811 are - 12 - satisfied, will be considered as a taxable disposition.

Estate of Thomson v. Commissioner 58 T.C. 880 · 1972

Estate of Cuddihy v. Commissioner 32 T.C. 1171 · 1959

Estate of Schwartz v. Commissioner 9 T.C. 229 · 1947

Estate of Hall v. Commissioner 6 T.C. 933 · 1946

Estate of Thieriot v. Commissioner 7 T.C. 769 · 1946

Estate of Cardeza v. Commissioner 5 T.C. 202 · 1945

Estate of Pratt v. Commissioner 5 T.C. 881 · 1945

Estate of Kurz v. Commissioner 101 T.C. 44 · 1993

Estate of Ware v. Commissioner 55 T.C. 69 · 1970

Estate of Fried v. Commissioner 54 T.C. 805 · 1970

Estate of Talbott v. Commissioner 48 T.C. 271 · 1967

Estate of Wadewitz v. Commissioner 39 T.C. 925 · 1963

Estate of Barr v. Commissioner 40 T.C. 227 · 1963

Five Star Manufacturing Co. v. Commissioner 40 T.C. 379 · 1963

Estate of Hornor v. Commissioner 36 T.C. 337 · 1961

Estate of Arents v. Commissioner 34 T.C. 274 · 1960

Estate of Carlton v. Commissioner 34 T.C. 988 · 1960

Estate of Callaghan v. Commissioner 33 T.C. 870 · 1960

Estate of Kasch v. Commissioner 30 T.C. 102 · 1958

Estate of Baker v. Commissioner 30 T.C. 776 · 1958

Trust of Spero v. Commissioner 30 T.C. 845 · 1958

Estate of McNichol v. Commissioner 29 T.C. 1179 · 1958

Estate of Want v. Commissioner 29 T.C. 1223 · 1958

Estate of Loeb v. Commissioner 29 T.C. 22 · 1957

Estate of Wolf v. Commissioner 29 T.C. 441 · 1957

Estate of McKeon v. Commissioner 25 T.C. 697 · 1956

Estate of Bowers v. Commissioner 23 T.C. 911 · 1955

Estate of Borner v. Commissioner 25 T.C. 584 · 1955

Estate of Boogher v. Commissioner 22 T.C. 1167 · 1954

Estate of Yantes v. Commissioner 21 T.C. 830 · 1954

Trust under the Last Will & Testament of McDonald v. Commissioner 19 T.C. 672 · 1953

Estate of Morrow v. Commissioner 19 T.C. 1068 · 1953

Estate of Clowe v. Commissioner 17 T.C. 1467 · 1952

Estate of Wier v. Commissioner 17 T.C. 409 · 1951

Estate of Paul v. Commissioner 16 T.C. 743 · 1951

Estate of Marshall v. Commissioner 16 T.C. 918 · 1951

Estate of Twogood v. Commissioner 15 T.C. 989 · 1950

Estate of Miller v. Commissioner 14 T.C. 657 · 1950

Estate of Showers v. Commissioner 14 T.C. 902 · 1950

Estate of Loveland v. Commissioner 13 T.C. 5 · 1949

Estate of Higgs v. Commissioner 12 T.C. 280 · 1949

Estate of Morton v. Commissioner 12 T.C. 380 · 1949

Estate of Lucey v. Commissioner 13 T.C. 1010 · 1949

Estate of Yawkey v. Commissioner 12 T.C. 1164 · 1949

Estate of Frizzell v. Commissioner 9 T.C. 979 · 1947

Estate of Leaman v. Commissioner 5 T.C. 699 · 1945

Estate of Barnard v. Commissioner 5 T.C. 971 · 1945

Estate of Collins v. Commissioner 5 T.C. 1276 · 1945

Estate of Holmes v. Commissioner 3 T.C. 571 · 1944

Estate of Chew v. Commissioner 3 T.C. 940 · 1944

Estate of Sweeney v. Commissioner 4 T.C. 265 · 1944

Estate of Burney v. Commissioner 4 T.C. 449 · 1944

Estate of Bergan v. Commissioner 1 T.C. 543 · 1943

Estate of Low v. Commissioner 2 T.C. 1114 · 1943

Englert v. Commissioner 32 T.C. 1008 · 1959

Estate of Doyle v. Commissioner 32 T.C. 1209 · 1959

Estate of Resch v. Commissioner 20 T.C. 171 · 1953

Estate of Strauss v. Commissioner 13 T.C. 159 · 1949

Estate of Thorp v. Commissioner 7 T.C. 921 · 1946

Estate of Fruehauf v. Commissioner 50 T.C. 915 · 1968

Estate of Hance v. Commissioner 18 T.C. 499 · 1952

North Central Life Insurance v. Commissioner 92 T.C. 254 · 1989

Estate of Levy v. Commissioner 70 T.C. 873 · 1978

Estate of Ridgway v. Commissioner 33 T.C. 1000 · 1960

Estate of Holding v. Commissioner 30 T.C. 988 · 1958

Morschauser v. Commissioner 29 T.C. 693 · 1958

Estate of Moreno v. Commissioner 28 T.C. 889 · 1957

Estate of Tarver v. Commissioner 26 T.C. 490 · 1956

Estate of Uhl v. Commissioner 25 T.C. 22 · 1955

Estate of Steere v. Commissioner 22 T.C. 79 · 1954

Seattle Trust & Savings Bank v. Commissioner 22 T.C. 1214 · 1954

Estate of Derby v. Commissioner 20 T.C. 164 · 1953

Estate of Hutchinson v. Commissioner 20 T.C. 749 · 1953

Estate of James v. Commissioner 19 T.C. 1013 · 1953

Estate of Dwight v. Commissioner 17 T.C. 1317 · 1952

Estate of Inman v. Commissioner 18 T.C. 522 · 1952

Estate of Salt v. Commissioner 17 T.C. 92 · 1951

Estate of Goetchius v. Commissioner 17 T.C. 495 · 1951

Estate of Goldblatt v. Commissioner 16 T.C. 204 · 1951

Estate of Selznick v. Commissioner 15 T.C. 716 · 1950

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

Estate of Beggs v. Commissioner 13 T.C. 131 · 1949

Estate of Farnum v. Commissioner 12 T.C. 629 · 1949

Estate of Rickenberg v. Commissioner 11 T.C. 1 · 1948

Estate of Hinds v. Commissioner 11 T.C. 314 · 1948

Estate of Brous v. Commissioner 10 T.C. 597 · 1948

Estate of Sullivan v. Commissioner 10 T.C. 961 · 1948

Estate of Hard v. Commissioner 9 T.C. 57 · 1947

Estate of Ruthrauff ex rel. Ruthrauff v. Commissioner 9 T.C. 418 · 1947

Estate of Sherman v. Commissioner 9 T.C. 594 · 1947

Estate of West v. Commissioner 9 T.C. 736 · 1947

Estate of Wooster v. Commissioner 9 T.C. 742 · 1947

Estate of Howard v. Commissioner 9 T.C. 1192 · 1947

Estate of Wright v. Commissioner 8 T.C. 531 · 1947

Estate of Duncan v. Commissioner 6 T.C. 84 · 1946

Estate of Milner v. Commissioner 6 T.C. 874 · 1946

Estate of DuCharme v. Commissioner 7 T.C. 705 · 1946

Estate of Thieriot v. Commissioner 7 T.C. 1119 · 1946

Estate of Bingham v. Commissioner 7 T.C. 1303 · 1946

Estate of Cronin v. Commissioner 7 T.C. 1403 · 1946

Estate of Hofford v. Commissioner 4 T.C. 542 · 1945

Estate of Koussevitsky v. Commissioner 5 T.C. 650 · 1945

Estate of Nettleton v. Commissioner 4 T.C. 987 · 1945

Tidemann v. Commissioner 1 T.C. 968 · 1943

Steven Yari, Petitioner · 2014

National Life Insurance v. Commissioner 103 T.C. 615 · 1994

Estate of Gasser v. Commissioner 93 T.C. 236 · 1989

Anchor National Life Insurance v. Commissioner 93 T.C. 382 · 1989

Modern American Life Insurance v. Commissioner 92 T.C. 1230 · 1989

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

Estate of Bickmeyer v. Commissioner 84 T.C. 170 · 1985

Neuhoff v. Commissioner 75 T.C. 36 · 1980

Estate of Skaggs v. Commissioner 75 T.C. 191 · 1980

Estate of Murphy v. Commissioner 71 T.C. 671 · 1979

Estate of Margrave v. Commissioner 71 T.C. 13 · 1978

Estate of Halbach v. Commissioner 71 T.C. 141 · 1978

Estate of Lee v. Commissioner 69 T.C. 860 · 1978

Estate of Castleberry v. Commissioner 68 T.C. 682 · 1977

Noell v. Commissioner 66 T.C. 718 · 1976

Estate of Smith v. Commissioner 63 T.C. 722 · 1975

Hedrick v. Commissioner 63 T.C. 395 · 1974

Estate of Dawson v. Commissioner 57 T.C. 837 · 1972

Estate of Montgomery v. Commissioner 56 T.C. 489 · 1971

Inter-American Life Insurance v. Commissioner 56 T.C. 497 · 1971

Estate of Lumpkin v. Commissioner 56 T.C. 815 · 1971

Estate of Porter v. Commissioner 54 T.C. 1066 · 1970

George Edward Quick Trust v. Commissioner 54 T.C. 1336 · 1970

Estate of Cordeiro v. Commissioner 51 T.C. 195 · 1968

Estate of Bomash v. Commissioner 50 T.C. 667 · 1968

Pacific Mutual Life Insurance v. Commissioner 48 T.C. 118 · 1967

Estate of Varian v. Commissioner 47 T.C. 34 · 1966

Estate of Beal v. Commissioner 47 T.C. 269 · 1966

Estate of Crosley v. Commissioner 47 T.C. 310 · 1966

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

Estate of Graham v. Commissioner 46 T.C. 415 · 1966

Estate of Minot v. Commissioner 45 T.C. 578 · 1966

Grimm v. Commissioner 43 T.C. 623 · 1965

Miller v. Commissioner 39 T.C. 940 · 1963

Union Commerce Bank v. Commissioner 39 T.C. 973 · 1963

Estate of Gregory v. Commissioner 39 T.C. 1012 · 1963

Stanley v. Commissioner 40 T.C. 851 · 1963

Estate of Stevens v. Commissioner 36 T.C. 184 · 1961

Archbishop Samuel Trust v. Commissioner 36 T.C. 641 · 1961

Estate of Gartland v. Commissioner 34 T.C. 867 · 1960

Estate of Lee v. Commissioner 33 T.C. 1064 · 1960

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

Estate of Moyer v. Commissioner 32 T.C. 515 · 1959

Estate of Critchfield v. Commissioner 32 T.C. 844 · 1959

Schuster v. Commissioner 32 T.C. 998 · 1959

First Western Bank & Trust Co. v. Commissioner 32 T.C. 1017 · 1959

Estate of Donaldson v. Commissioner 31 T.C. 729 · 1959

Estate of Rensenhouse v. Commissioner 31 T.C. 818 · 1959

Massaglia v. Commissioner 33 T.C. 379 · 1959

Hampton v. Commissioner 30 T.C. 708 · 1958

Estate of Dichtel v. Commissioner 30 T.C. 1258 · 1958

Estate of Littick v. Commissioner 31 T.C. 181 · 1958

Estate of Becklenberg v. Commissioner 31 T.C. 402 · 1958

Theatre Concessions, Inc. v. Commissioner 29 T.C. 754 · 1958

Estate of Guenzel v. Commissioner 28 T.C. 59 · 1957

Estate of McGehee v. Commissioner 28 T.C. 412 · 1957

Estate of Tebb v. Commissioner 27 T.C. 671 · 1957

Estate of Grossman v. Commissioner 27 T.C. 707 · 1957

Estate of Riegelman v. Commissioner 27 T.C. 833 · 1957

Stoumen v. Commissioner 27 T.C. 1014 · 1957

Estate of Denzer v. Commissioner 29 T.C. 237 · 1957

Estate of Casey v. Commissioner 25 T.C. 707 · 1956

Estate of McIntosh v. Commissioner 25 T.C. 794 · 1956

Lesavoy Foundation v. Commissioner 25 T.C. 924 · 1956

Davis v. Commissioner 27 T.C. 378 · 1956

Estate of Collino v. Commissioner 25 T.C. 1026 · 1956

Estate of Hubbard v. Commissioner 26 T.C. 183 · 1956

Estate of Hohensee v. Commissioner 25 T.C. 1258 · 1956

Estate of Trafton v. Commissioner 27 T.C. 610 · 1956

Estate of Chisholm v. Commissioner 26 T.C. 253 · 1956

Estate of Plessen v. Commissioner 25 T.C. 1301 · 1956

Estate of Ellis v. Commissioner 26 T.C. 694 · 1956

Estate of Ackley v. Commissioner 23 T.C. 639 · 1955

Estate of Martin v. Commissioner 23 T.C. 725 · 1955

Estate of Karagheusian v. Commissioner 23 T.C. 806 · 1955

Estate of Knipp v. Commissioner 25 T.C. 153 · 1955

Estate of Selling v. Commissioner 24 T.C. 191 · 1955

Estate of Reilly v. Commissioner 25 T.C. 366 · 1955

Estate of Peterson v. Commissioner 23 T.C. 1020 · 1955

Estate of Carnall v. Commissioner 25 T.C. 654 · 1955

Estate of Oei Tjong Swan v. Commissioner 24 T.C. 829 · 1955

Estate of Woodward v. Commissioner 24 T.C. 883 · 1955

Bache Trust v. Commissioner 24 T.C. 960 · 1955

Estate of Pipe v. Commissioner 23 T.C. 99 · 1954

Estate of Awtry v. Commissioner 22 T.C. 91 · 1954

Estate of Hill v. Commissioner 23 T.C. 588 · 1954

Estate of Hopper v. Commissioner 22 T.C. 138 · 1954

Estate of White v. Commissioner 22 T.C. 641 · 1954

Estate of Weil v. Commissioner 22 T.C. 1267 · 1954

Estate of Lande v. Commissioner 21 T.C. 977 · 1954

Estate of Gannon v. Commissioner 21 T.C. 1073 · 1954

Stern v. Commissioner 21 T.C. 155 · 1953

Estate of Gowdy v. Commissioner 21 T.C. 219 · 1953

Denton v. Commissioner 21 T.C. 295 · 1953

Estate of Thacher v. Commissioner 20 T.C. 474 · 1953

Estate of Ruxton v. Commissioner 20 T.C. 487 · 1953

Estate of Vose v. Commissioner 20 T.C. 597 · 1953

Estate of Boardman v. Commissioner 20 T.C. 871 · 1953

Estate of Richards v. Commissioner 20 T.C. 904 · 1953

Estate of Connell v. Commissioner 20 T.C. 917 · 1953

Estate of King v. Commissioner 20 T.C. 930 · 1953

Estate of Bordes v. Commissioner 19 T.C. 1093 · 1953

Estate of Nienhuys v. Commissioner 17 T.C. 1149 · 1952

Abbett v. Commissioner 17 T.C. 1293 · 1952

Estate of King v. Commissioner 18 T.C. 414 · 1952

Estate of Brockway v. Commissioner 18 T.C. 488 · 1952

Estate of Bradford-Martin v. Commissioner 18 T.C. 544 · 1952

Estate of Trammell v. Commissioner 18 T.C. 662 · 1952

Estate of Falk v. Commissioner 18 T.C. 699 · 1952

Estate of Worthington v. Commissioner 18 T.C. 796 · 1952

Estate of du Pont v. Commissioner 18 T.C. 1134 · 1952

Estate of Hanch v. Commissioner 19 T.C. 65 · 1952

Equitable Life Assurance Society of the United States v. Commissioner 19 T.C. 264 · 1952

Estate of Shearer v. Commissioner 17 T.C. 304 · 1951

Estate of Mortimer v. Commissioner 17 T.C. 579 · 1951

Linde v. Commissioner 17 T.C. 584 · 1951

Estate of Newberry v. Commissioner 17 T.C. 597 · 1951

Estate of Gramm v. Commissioner 17 T.C. 1063 · 1951

Estate of Edmonds v. Commissioner 16 T.C. 110 · 1951

Estate of Hibbs v. Commissioner 16 T.C. 535 · 1951

Estate of Huesman v. Commissioner 16 T.C. 656 · 1951

Estate of Moran v. Commissioner 16 T.C. 814 · 1951

Estate of Loewenstein v. Commissioner 16 T.C. 1152 · 1951

Estate of Beachy v. Commissioner 15 T.C. 136 · 1950

Estate of Solowey ex rel. Halperin v. Commissioner 15 T.C. 188 · 1950

Estate of Hill v. Commissioner 15 T.C. 204 · 1950

Estate of Howell v. Commissioner 15 T.C. 224 · 1950

Estate of Slade v. Commissioner 15 T.C. 752 · 1950

Estate of Vose v. Commissioner 14 T.C. 113 · 1950

Estate of Tuohy v. Commissioner 14 T.C. 245 · 1950

Estate of Haggett v. Commissioner 14 T.C. 325 · 1950

Estate of Gilbert v. Commissioner 14 T.C. 349 · 1950

Estate of Gray ex rel. Last Will & Testament of Gray v. Commissioner 14 T.C. 390 · 1950

Estate of Saunders v. Commissioner 14 T.C. 534 · 1950

S. Klein on the Square, Inc. v. Commissioner 14 T.C. 786 · 1950

Estate of Hunt v. Commissioner 14 T.C. 1182 · 1950

Estate of Gidwitz v. Commissioner 14 T.C. 1263 · 1950

Estate of Haggart v. Commissioner 13 T.C. 14 · 1949

Estate of Cutler v. Commissioner 13 T.C. 138 · 1949

Estate of Corbett v. Commissioner 12 T.C. 163 · 1949

Estate of Tremaine v. Commissioner 12 T.C. 172 · 1949

Estate of Hays v. Commissioner 12 T.C. 210 · 1949

Estate of Schroeder v. Commissioner 13 T.C. 259 · 1949

City Bank Farmers Trust Co. v. Commissioner 12 T.C. 242 · 1949

Estate of Rainger v. Commissioner 12 T.C. 483 · 1949

Estate of Saxton v. Commissioner 12 T.C. 569 · 1949

Equitable Trust Co. v. Commissioner 13 T.C. 731 · 1949

Estate of Pruyn v. Commissioner 12 T.C. 754 · 1949

Estate of Sinclaire v. Commissioner 13 T.C. 742 · 1949

Huntington National Bank v. Commissioner 13 T.C. 760 · 1949

Estate of Wilson v. Commissioner 13 T.C. 869 · 1949

Estate of Sheaffer v. Commissioner 12 T.C. 1047 · 1949

Estate of Tompkins v. Commissioner 13 T.C. 1054 · 1949

Estate of Nevin v. Commissioner 11 T.C. 59 · 1948

Estate of Frizzell v. Commissioner 11 T.C. 576 · 1948

Estate of Harper v. Commissioner 11 T.C. 717 · 1948

Estate of Stake v. Commissioner 11 T.C. 817 · 1948

Estate of Koshland v. Commissioner 11 T.C. 904 · 1948

Estate of Loughridge v. Commissioner 11 T.C. 968 · 1948

Estate Reed v. Commissioner 10 T.C. 537 · 1948

Estate of Brudermann v. Commissioner 10 T.C. 560 · 1948

Estate of Gade v. Commissioner 10 T.C. 585 · 1948

Estate of Johnson v. Commissioner 10 T.C. 680 · 1948

Estate of Seltzer v. Commissioner 10 T.C. 810 · 1948

Herberts v. Commissioner 10 T.C. 1053 · 1948

Estate of Keck v. Commissioner 10 T.C. 1121 · 1948

Estate of Moyse Schmucker v. Commissioner 10 T.C. 1209 · 1948

Estate of de Eissengarthen v. Commissioner 10 T.C. 1277 · 1948

Estate of Byram v. Commissioner 9 T.C. 1 · 1947

Estate of Bradley v. Commissioner 9 T.C. 145 · 1947

Estate of Cochran v. Commissioner 9 T.C. 242 · 1947

Estate of DuPuy v. Commissioner 9 T.C. 276 · 1947

Estate of Kerr v. Commissioner 9 T.C. 359 · 1947

Estate of Fry v. Commissioner 9 T.C. 503 · 1947

Estate of Cook v. Commissioner 9 T.C. 563 · 1947

Estate of Hamlin ex rel. Lincoln Rochester Trust Co. v. Commissioner 9 T.C. 676 · 1947

Estate of Hurd v. Commissioner 9 T.C. 681 · 1947

Estate of de Perigny v. Commissioner 9 T.C. 782 · 1947

Estate of Kingdon ex rel. Kingdon v. Commissioner 9 T.C. 838 · 1947

Estate of Neumann v. Commissioner 9 T.C. 1120 · 1947

Estate of Friedman v. Commissioner 8 T.C. 68 · 1947

Estate of Welliver ex rel. Welliver v. Commissioner 8 T.C. 165 · 1947

Estate of Neal v. Commissioner 8 T.C. 237 · 1947

Estate of Budlong v. Commissioner 8 T.C. 284 · 1947

Estate of MacManus v. Commissioner 8 T.C. 330 · 1947

Estate of Garrett v. Commissioner 8 T.C. 492 · 1947

Estate of Heidt v. Commissioner 8 T.C. 969 · 1947

Estate of Jacobs v. Commissioner 8 T.C. 1015 · 1947

Estate of Walker v. Commissioner 8 T.C. 1107 · 1947

Estate of Frew v. Commissioner 8 T.C. 1240 · 1947

Champlin v. Commissioner 6 T.C. 280 · 1946

Estate of Lueders v. Commissioner 6 T.C. 587 · 1946

Estate of Nathan v. Commissioner 6 T.C. 604 · 1946

Estate of Hurd v. Commissioner 6 T.C. 819 · 1946

Estate of Toeller v. Commissioner 6 T.C. 832 · 1946

Estate of Sinclair v. Commissioner 6 T.C. 1080 · 1946

Estate of Gibb v. Commissioner 6 T.C. 1088 · 1946

Estate of Frazer v. Commissioner 6 T.C. 1255 · 1946

Wheelock v. Commissioner 7 T.C. 98 · 1946

Estate of Metcalf v. Commissioner 7 T.C. 153 · 1946

Estate of Denbigh ex rel. Denbigh v. Commissioner 7 T.C. 387 · 1946

National City Bank of New York v. Commissioner 7 T.C. 485 · 1946

Estate of Budlong v. Commissioner 7 T.C. 756 · 1946

Estate of Cooper v. Commissioner 7 T.C. 1236 · 1946

Estate of Coulter v. Commissioner 7 T.C. 1280 · 1946

Estate of Awrey v. Commissioner 5 T.C. 222 · 1945

Estate of Campanari v. Commissioner 5 T.C. 488 · 1945

Estate of Eckhardt v. Commissioner 5 T.C. 673 · 1945

Estate of Hofford v. Commissioner 4 T.C. 790 · 1945

Estate of Gallois v. Commissioner 4 T.C. 840 · 1945

Estate of Earle v. Commissioner 5 T.C. 991 · 1945

Estate of Fahnestock v. Commissioner 4 T.C. 1096 · 1945

Estate of Hunnewell v. Commissioner 4 T.C. 1128 · 1945

Estate of Lyons v. Commissioner 4 T.C. 1202 · 1945

Estate of Cutler v. Commissioner 5 T.C. 1304 · 1945

Koppers Co. v. Commissioner 3 T.C. 62 · 1944

Iversen v. Commissioner 3 T.C. 756 · 1944

Frances Biddle Trust v. Commissioner 3 T.C. 832 · 1944

Manning v. Commissioner 3 T.C. 853 · 1944

Estate of Vandenhoeck v. Commissioner 4 T.C. 125 · 1944

Estate of Pritchard v. Commissioner 4 T.C. 204 · 1944

Estate of Walker v. Commissioner 4 T.C. 390 · 1944

Estate of Dorson v. Commissioner 4 T.C. 463 · 1944

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

Estate of Middlekauff v. Commissioner 2 T.C. 203 · 1943

Estate of Atkins v. Commissioner 2 T.C. 332 · 1943

Estate of Helfrich v. Commissioner 1 T.C. 590 · 1943

Gaston Estate v. Commissioner 2 T.C. 672 · 1943

Estate of Grant v. Commissioner 1 T.C. 731 · 1943

Estate of Goodyear v. Commissioner 2 T.C. 885 · 1943

Trust by Beugler v. Commissioner 2 T.C. 1052 · 1943

Hoffman v. Commissioner 2 T.C. 1160 · 1943

Moore v. Commissioner 1 T.C. 14 · 1942

Estate of Robinson v. Commissioner 1 T.C. 19 · 1942

New York Life Insurance v. United States 724 F.3d 256 · Cir.

Prosser v. Comm'r · Cir.

Gun Owners of America, Inc. v. Merrick B. Garland 19 F.4th 890 · Cir.

Prosser v. Commissioner 777 F.3d 582 · Cir.

United States v. James D. Paulson 68 F.4th 528 · Cir.

§811 — Accounting provisions

346 Citing Cases

New cases, delivered.