C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.963-1

[Reserved]

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Notes of Decisions
Cited in 2 cases, 1972–1983 · leading case: Am. Air Filter Co. v. Comm'r, 81 T.C. 709 (Tax Ct. 1983).
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Am. Air Filter Co. v. Comm'r, 81 T.C. 709 (Tax Ct. 1983). · cites it 24× “*28 FINDINGS OF FACT Some of the facts have been stipulated, and those facts are so found.”
H. H. Robertson Co. v. Comm'r, 59 T.C. 53 (Colo. 1972). · cites it 4× “963-1(a)(2) and 1.963-1(c), Income Tax Regs. , not to include in its gross income under sec.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.