COMMISSIONER V FIRST SECURITY BANK - ALLOCABILITY UNDER SECTION 482 OF LEGALLY NONRECEIVABLE INCOME

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UNIVERSITY OF PENNSYLVANIA LAW REVIEW | 1973年 / 122卷 / 01期

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D9 [法律]; DF [法律];

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0301 ;

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页码：184 / 206

页数：23

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[1] FIRST SECURITY BANK OF UTAH - ITS EFFECT UPON EXPANDED SCOPE OF SECTION 482
ROGERS, JE
TAULBEE, DR
[J]. KENTUCKY LAW JOURNAL, 1973, 61 (03): : 845 - 859
[2] REALLOCATION OF INCOME AND DEDUCTIONS UNDER SECTION-482
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[3] MULTINATIONAL-CORPORATIONS AND INCOME ALLOCATION UNDER SECTION 482 OF INTERNAL-REVENUE CODE
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[4] INCOME TAX - PLANS AND PERIODIC DISTRIBUTIONS UNDER SECTION 355 - CIRCUITS SPLIT ON A NEW JUDICIAL GLOSS - COMMISSIONER V BAAN (9TH CIR 1967) - GORDON V COMMISSIONER (2D CIR 1967)
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[J]. CALIFORNIA LAW REVIEW, 1968, 56 (01) : 220 - 231
[5] CAN IRS USE SECTION-482 TO ALLOCATE INCOME WHICH CANNOT BE EARNED UNDER APPLICABLE LAW
ALAND, RH
[J]. JOURNAL OF TAXATION, 1980, 52 (04): : 220 - 223
[6] Suspicion Versus Conviction in the Commissioner's Computation of Income: The Adequacy of Records Under Section 41 of the Internal Revenue Code
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[J]. UNIVERSITY OF PENNSYLVANIA LAW REVIEW, 1950, 98 (04) : 563 - 575
[7] INCOME TAX - BUSINESS PURPOSE, TAX AVOIDANCE, AND SECTION 355 - COMMISSIONER V WILSON (9TH CIR 1965)
BISGEIER, SJ
[J]. CALIFORNIA LAW REVIEW, 1967, 55 (01) : 343 - 351
[8] CENTRAL-BANK-OF-DENVER V FIRST-INTERSTATE-BANK-OF-DENVER - RETHINKING ESTABLISHED SECTION 10(B) DOCTRINES
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[J]. LOUISIANA LAW REVIEW, 1995, 55 (05): : 1009 - 1044
[9] COMMISSIONER V SCHLEIER - AN APPROACH FOR INTERPRETING THE EXCLUSION UNDER IRC SECTION-104(A)(2) OF AWARDS OR SETTLEMENTS IN FEDERAL-EMPLOYMENT DISCRIMINATION CLAIMS
WRIGHT, AM
[J]. NOTRE DAME LAW REVIEW, 1995, 70 (04) : 991 - 1032
[10] TAX-FREE SECURITY - FEDERAL INCOME TAXATION OF CUSTOMER DEPOSITS AFTER COMMISSIONER V INDIANAPOLIS POWER AND LIGHT CO, 110-S-CT-589 (1990)
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[J]. WASHINGTON LAW REVIEW, 1991, 66 (01) : 267 - 286