Cases from cite.case.law:

IN RE STANDARD JURY INSTRUCTIONS IN CRIMINAL CASES- REPORT, 236 So. 3d 282 (Fla. 2018)

. . . Manslaughter 782.07 7.7 *Neglect by Culpable 825.102(3)(b) 29.22 Negligence of a[n] or or [Elderly Person . . . Great Bodily Harm, Permanent Disability, or Permanent Disfigurement *Neglect by Culpable 825.102(3)(c) 29.22 . . .

In STANDARD JURY INSTRUCTIONS IN CRIMINAL CASES- REPORT NO., 194 So. 3d 1007 (Fla. 2016)

. . . Person] [A Disabled Adult]); 29.21 (Aggravated Abuse of [An Elderly Person] [A Disabled Adult]);. and 29.22 . . . considered the Committee’s report, we amend standard jury instructions 8.3, 21.16, 29.20, 29.21, and 29.22 . . . Included Offenses Comment This instruction was adopted in 2013 [131 So.3d 692] and amended in 2016. 29.22 . . .

In STANDARD JURY INSTRUCTIONS IN CRIMINAL CASES- REPORT NO., 131 So. 3d 692 (Fla. 2013)

. . . an Elderly Person/a Disabled Adult); 29.21 (Aggravated Abuse of an Elderly Person/a Disabled Adult); 29.22 . . . New jury instructions 29.20 (Abuse of an Elderly Person/a Disabled Adult); 29.22 (Neglect of an Elderly . . . 825.102(2)(a) is 784.03 8.3 charged Attempt 777.04(1) 51 Comment This instruction was adopted in 2013. 29.22 . . .

A. FISHER, P. v. UNITED STATES,, 82 Fed. Cl. 780 (Fed. Cl. 2008)

. . . Ill, § 29.22(a)-8 (1943) (bonus stock); id. at § 29.22(a)-ll (sale of real property in lots); Treas. . . . The opinion, indeed, quoted, at length, from Reg. 111, § 29.22(a)-8, dealing with bonus stock, and Reg . . . . 111 § 29.22(a)-l 1, dealing with the sale of real property in lots. . . . .

MASTERFOODS USA, v. ARCOR USA, INC. S. A. I. C., 230 F. Supp. 2d 302 (W.D.N.Y. 2002)

. . . based upon two different control packages, approximately between twenty-nine and forty-one percent (29.22% . . . Ford’s conclusion, however, shows that at least 29.22% of respondents were confused as to the origin . . .

L. GROSS, Jr. H. C. G. v. COMMISSIONER OF INTERNAL REVENUE,, 272 F.3d 333 (6th Cir. 2001)

. . . Such an allowance, however, is recognized by the Commissioner of Internal Revenue in Regulation 29.22 . . .

RACMP v., 114 T.C. 211 (T.C. 2000)

. . . See Regs. 62, art. 1581; Sec. 29.22(c)-1, Regs. Ill (1944); see also Burroughs Adding Mach. Co. v. . . . Ill, sec. 29.22(c)-l). See, e.g., Department of Revenue v. . . .

E. R. v., 114 T.C. 206 (T.C. 2000)

. . . Following the enactment of sec. 22(n), I.R.C. 1939, the Commissioner amended Regulations 111 by adding sec. 29.22 . . .

M. P. v., 111 T.C. 1 (T.C. 1998)

. . . 19.22(d)-l and -2 of Regulations 103 were repromulgated with changes not pertinent here as sections 29.22 . . . (We shall refer to the amendment in 1944 to section 29.22(d)-l of Regulations 111 as the 1944 amendment . . . to section 29.22(d)-l of Regulations 111.) . . . Sections 29.22(d)-l and -2 of Regulations 111, including the 1944 amendment to section 29.22(d)-l of . . . Section 1.472-l(c), Income Tax Regs., which is virtually identical to the 1944 amendment to section 29.22 . . .

In LILLY, LILLY, v. INTERNAL REVENUE SERVICE, In LILLY, LILLY, v. INTERNAL REVENUE SERVICE,, 76 F.3d 568 (4th Cir. 1996)

. . . . § 29.22(a)-5 (1943). . . .

In LILLY, LILLY, v. INTERNAL REVENUE SERVICE, In LILLY, LILLY, v. INTERNAL REVENUE SERVICE,, 76 F.3d 568 (4th Cir. 1996)

. . . . § 29.22(a)-5 (1943). . . .

In OSTROM- MARTIN, INC. E. BARBER, v. FIRST NATIONAL BANK OF CHILLICOTHE, 188 B.R. 245 (Bankr. C.D. Ill. 1995)

. . . See Bailey & Hagerdorn, Brady on Bank Checks, ¶ 29.22, pp. 29-50-29-51 (7th ed. 1992). . . .

In BLUE DIAMOND COAL COMPANY,, 131 B.R. 633 (Bankr. E.D. Tenn. 1991)

. . . Its production costs during April totalled $38.63 per ton from which it realized $29.22 per ton. . . .

ACTION DISTRIBUTING COMPANY, INC. v. COMMISSIONER OF INTERNAL REVENUE,, 876 F.2d 534 (6th Cir. 1989)

. . . Ill § 29.22(a)-20. . . .

SIMPSON, v. Dr. E. YOUNG,, 854 F.2d 1429 (D.C. Cir. 1988)

. . . Davis, Administrative Law Treatise § 29.22, at 437-38 (2d ed. 1984) (quoting Jaffe, Administrative Procedure . . .

In TRINITY INDUSTRIES, INC., 674 F. Supp. 337 (M.D. Fla. 1987)

. . . Stine 1986 - 0.2 hours @ $28.36/hr. 1987 - 44.4 hours @ $29.22/hr. . . .

WHITTENBERG, Mr. P. NAACP, Dr. T. H. v. SCHOOL DISTRICT OF GREENVILLE COUNTY, SOUTH CAROLINA,, 607 F. Supp. 289 (D.S.C. 1985)

. . . 30.06 20.38 7.37 26.03 21.01 28.9 19.48 27.64 11.67 21.31 19.88 25.91 22.07 30.88 15.44 5.76 32.69 7.56 29.22 . . .

STATE OF NORTH DAKOTA, v. L. BUTERBAUGH, U. S. U. S. G. U. S., 575 F. Supp. 783 (D.N.D. 1983)

. . . . § 29.22. . . .

O v., 79 T.C. 470 (T.C. 1982)

. . . See sec. 29.22(a)-21(e), Regs. 111; sec. 39.22(a)-21(e), Regs. 118. See H. . . . Section 29.22(a)-21(e) (Regs. . . . The legislative history of section 675 states that "This section corresponds to section 29.22(a)-21(e . . . Sec. 29.22(a)-21(e)(2), Regs. . . .

ROWAN COMPANIES, INC. v. UNITED STATES, 624 F.2d 701 (5th Cir. 1980)

. . . Ill § 29.22(a)-3 (1939 Code). . . .

STROTHER, v. MORRISON CAFETERIA, 383 So. 2d 623 (Fla. 1980)

. . . Larson, Workmen’s Compensation Law, volume 1A, section 29.22 at 5-376-77. . . .

v., 73 T.C. 589 (T.C. 1979)

. . . See sec. 29.22(d)-2(5) and (7)(b), Regs. 111; sec. 39.22(d)-2(e) and (gX2), Regs. 118; sec. 1.472-2(e . . .

v., 73 T.C. 266 (T.C. 1979)

. . . Sec. 29.22(a)-15, Regs. 111. See also Commissioner v. S. A. Woods Mach. . . .

W. v., 72 T.C. 183 (T.C. 1979)

. . . Sec. 19.22(b)(2)-1, Regs. 103; sec. 29.22(b)(2)-1, Regs. 111. . . .

A. CONCORDIA, v. UNITED STATES POSTAL SERVICE,, 581 F.2d 439 (5th Cir. 1978)

. . . Larson, The Law of Workmen’s Compensation, Sec. 29.22, p. 5-307. . . .

COMMISSIONER OF INTERNAL REVENUE v. KOWALSKI, 434 U.S. 77 (U.S. 1977)

. . . Regs. 111, § 29.22 (a)-3 (1943); Treas. . . .

UNION PACIFIC RAILROAD CO. INC. v. UNITED STATES, 524 F.2d 1343 (Ct. Cl. 1975)

. . . Ill, § 29.22(a)-17(3) (1943). . . .

UNION PACIFIC RAILROAD COMPANY, INC. v. THE UNITED STATES, 208 Ct. Cl. 1 (Ct. Cl. 1975)

. . . Reg. 111, § 29.22(a)-17(3) (1943). . . .

CITIES SERVICE COMPANY, v. UNITED STATES, 522 F.2d 1281 (2d Cir. 1974)

. . . . § 39.22(a) — 17 (1953 rev.), replacing § 29.22(a) — 17 of Regulations 111, 26 C.F.R. § 29.22(a)-17 . . .

COMMISSIONER OF INTERNAL REVENUE v. NATIONAL ALFALFA DEHYDRATING MILLING CO., 417 U.S. 134 (U.S. 1974)

. . . Regulations 86, 94, and 101, promulgated respectively, under the Revenue Acts of 1934, 1936, and 1938; and §29.22 . . .

P. H. WELDER v. UNITED STATES, 329 F. Supp. 739 (S.D. Tex. 1971)

. . . The relevant portion of that ruling provides : Section 29.22(a)-7 of Regulations 111, relating to the . . .

ATCHISON, TOPEKA AND SANTA FE RAILROAD COMPANY, v. UNITED STATES, 443 F.2d 147 (10th Cir. 1971)

. . . Because this suit involves the New Company’s 1950 income tax return, § 29.22(a)-17(c) (1) of the income . . .

C. ELLIOTT v. UNITED STATES, 431 F.2d 1149 (10th Cir. 1970)

. . . Treas.Reg. 111, § 29.22(a)-(10); 3B Mertens, Law of Federal Income Taxation, 1966 Revision, Ch. 22, § . . .

C. B. v., 53 T.C. 185 (T.C. 1969)

. . . Supp. 578; Regulations 111, sec. 29.22(c)-5. . . .

UNITED STATES v. GOTCHER, 401 F.2d 118 (5th Cir. 1968)

. . . Commissioner of Internal Revenue, 3d Cir. 1954, 215 F.2d 768; Treas.Reg. 111, § 29.22(a)-3. . . .

HEINEMAN, D. H, N. v. UNITED STATES, 391 F.2d 648 (Ct. Cl. 1968)

. . . The regulation governing election of inventory method (Treas.Reg. 111, § 29.22 (d)-1, T.D. 5407, 1944 . . .

HETTIE HEINEMAN, STEPHEN D. HEINEMAN, JAMES H. HEINEMAN, YVONNE JENSEN, AND SIMON ROSE, SURVIVING EXECUTORS OF THE ESTATE OF DANIEL N. HEINEMAN, DECEASED, AND HETTIE HEINEMAN v. THE UNITED STATES, 183 Ct. Cl. 17 (Ct. Cl. 1968)

. . . Ill, § 29.22 (d')-l, T.D. 5407, 1944 Cum. . . .

E. DARLING K. v. UNITED STATES, 375 F.2d 843 (Ct. Cl. 1967)

. . . See Treas.Reg. 111 §§ 29.22(a)-21, 29.23(o)-1; Rev.Rul. 194, 1953-2 CB 128. . . .

v., 47 T.C. 564 (T.C. 1967)

. . . Webber, 21 T.C. 742 (1954), affd. 219 F. 2d 834 (C.A 10, 1955); and sec 29.22(a)-5, Eegs. 111. . . .

UNITED STATES v. CATTO, 384 U.S. 102 (U.S. 1966)

. . . Bull. 70, amending Reg. 111, § 29.22 (c)-6 under the 1939 Code. . . .

JOHN WANAMAKER PHILADELPHIA, INC. v. UNITED STATES JOHN WANAMAKER PHILADELPHIA, INC. v. UNITED STATES, 359 F.2d 437 (Ct. Cl. 1966)

. . . The first argument is that the reserve for future markdowns is illegal under sections 29.22(c)-2 and . . . The difficulty arises in the last paragraph of section 29.22(d)-3 and under section 29.22(d)-4, which . . . Ill, §§ 29.22 (e)-2 and (c)-8. . . . Ill, § 29.22(b) (12)-1. . . . Ill, § 29.22(b) (12)-1. . . .

JOHN WANAMAKER PHILADLEPHIA, INC. v. THE UNITED STATES JOHN WANAMAKER PHILADELPHIA, INC. SUCCESSOR BY MERGER TO JOHN WANAMAKER NEW YORK, INC. v. THE UNITED STATES, 175 Ct. Cl. 169 (Ct. Cl. 1966)

. . . The first argument is that the reserve for future markdowns is illegal under sections 29.22 (c)-2 and . . . Section 29.22(d)-! . . . Section 29.22(d)-2 requires that the taxpayer must satisfy certain objective conditions precedent. . . . The difficulty arises in the last paragraph of section 29.22 (d)-3 and under section 29.22(d)-4, which . . . Ill, § 29.22(b) (12) — 1. . . .

FRUEHAUF CORPORATION, v. COMMISSIONER OF INTERNAL REVENUE,, 356 F.2d 975 (6th Cir. 1966)

. . . See Regulations 111, section 29.22(c)-2, and Regulations 118, section 39.22 (c)-2, both of which provide . . .

H. v., 45 T.C. 145 (T.C. 1965)

. . . by TJD. 5425 (approved June 15, 1945), 1945 C.B. 10, 16, amended Regulations 111 by adding section 29.22 . . .

LARCHFIELD CORPORATION, v. UNITED STATES, 243 F. Supp. 926 (D. Conn. 1965)

. . . Treasury Regulations 111, § 29.22(a)-15; E. R. Squibb & Sons v. . . .

HERCULES POWDER COMPANY v. UNITED STATES, 337 F.2d 643 (Ct. Cl. 1964)

. . . Section 29.22(a)-15 of Treasury Regulations 111, which governed the years 1948-1951, contained identical . . .

HERCULES POWDER COMPANY v. THE UNITED STATES, 167 Ct. Cl. 639 (Ct. Cl. 1964)

. . . Section 29.22 (a)-15 of Treasury Regulations 111, which governed the years 1948-1951, contained identical . . .

v., 42 T.C. 926 (T.C. 1964)

. . . Regs. 111, see. 29.22(e)(3), promulgated under the Internal Revenue Code of 1939. . . .

TURNER CONSTRUCTION COMPANY, v. UNITED STATES, 270 F. Supp. 918 (S.D.N.Y. 1964)

. . . Ill § 29.22(a)-15 provides : “Acquisition or Disposition by a-Corporation of its Own Capital Stock.. . . . See Regulation 111, Section 29.22(a)-15. CONCLUSIONS OF LAW 1. . . . Ill, Section 29.22(a)-15. 8. . . .

v., 42 T.C. 83 (T.C. 1964)

. . . used trailers was not computed on any recognized method or in accordance with Regulations 111, Sec. 29.22 . . . See Eegulations 111, section 29.22(c)-2, and Eegulations 118, section 39.22(c)-2, both of which provide . . .

v. v., 41 T.C. 888 (T.C. 1964)

. . . Subsection (a) of section 29.22(a)-13 of Treasury Regulations 111, in effect for taxable years beginning . . . as determined by him, in spite of the provisions of the first part of subsection (b)(1) of section 29.22 . . . Sec. 29.22(a)-13. . . .

C. HEARD L. v. COMMISSIONER OF INTERNAL REVENUE,, 326 F.2d 962 (8th Cir. 1964)

. . . ); I.T. 2984, XV-1 Cum.Bull. 87 (1936); T.D. 5208, 1943 Cum.Bull. 65; Treas.Reg. 111 (1939 Code), § 29.22 . . .

MOHAWK LIQUEUR CORPORATION, v. UNITED STATES, 324 F.2d 241 (6th Cir. 1963)

. . . Commissioner, 135 F.2d 209 (C.A. 3); Treasury Reg. 29.22 (C 1-2) promulgated under Internal Revenue Code . . . “Sec. 29.22(e) — 3. Inventories at Cost. . . .

W. H. WARDLAW, C. W. v. UNITED STATES W. H. WARDLAW v. UNITED STATES W. R. WHITEHEAD v. UNITED STATES F. H. WHITEHEAD v. UNITED STATES L. D. WHITEHEAD v. UNITED STATES F. J. BARRETT v. UNITED STATES R. W. HODGE v. UNITED STATES B. E. WILSON v. UNITED STATES, 223 F. Supp. 631 (W.D. Tex. 1963)

. . . In December, 1944, Regulation 111, See. 29.22(c)-6 was amended by TD 5423, 1945 CB 70, to provide that . . . unit-livestoek-priee method” of valuing inventories. (9) T.D. 5423, supra, further amended Regulation 111, Sec. 29.22 . . . Regulation 111, See. 29.22(c)-6, as amended by TD 5423, was succeeded by Regulation 118, Sec. 39.22 ( . . .

W. BANKS, v. COMMISSIONER OF INTERNAL REVENUE,, 322 F.2d 530 (8th Cir. 1963)

. . . .2d 913, 924-925 (8 Cir., 1961), cert. denied 368 U.S. 920, 82 S.Ct. 242, 7 L.Ed.2d 135; Regs. 111, § 29.22 . . .

M. G. STOLLER, M. J. v. UNITED STATES, 320 F.2d 340 (Ct. Cl. 1963)

. . . Commissioner’s “opinion” as to -when inventories are necessary is spelled out by Treas.Regs. 111, § 29.22 . . .

M. G. STOLLER, MAGDALENE STOLLER, KENNETH M. STOLLER AND ELLSWORTH J. STOLLER v. THE UNITED STATES, 162 Ct. Cl. 839 (Ct. Cl. 1963)

. . . Ill, § 29.22 (c)-l (1943) : In order to reflect the net income correctly, inventories at the beginning . . .

COMMISSIONER OF INTERNAL REVENUE, No. v. MAKRANSKY, COMMISSIONER OF INTERNAL REVENUE, v. MOSS COMMISSIONER OF INTERNAL REVENUE, v. B. SCHNEIDER TRUST BINENSTOCK B. B. B. B. B. v. COMMISSIONER OF INTERNAL REVENUE, COMMISSIONER OF INTERNAL REVENUE, v. C. JACOBS B., 321 F.2d 598 (3d Cir. 1963)

. . . Treas.Reg. 111, § 29.22(a)-21 (e) (3), added by T.D. 5488,1946-1 Cum. . . . 677; Int.Rev.Code of 1939, §§ 22(a), 166, 167, ch. 2, 53 Stat. 9, 68, as amended; Treas.Reg. 111, § 29.22 . . .

E. W. BLISS COMPANY, v. UNITED STATES, 224 F. Supp. 374 (N.D. Ohio 1963)

. . . work in process on the basis of cost or market, whichever was lower, as permitted by Regulation 111-29.22 . . . Regulation 111-29.22 (c) 2 (hereafter Reg. . . . in Paragraph 10, (Bulletin 43) above is a method which, pursuant to the authority conferred by Reg. 29.22 . . . Such an allowance, however, is recognized by the Commissioner of Internal Revenue in Regulation 29.22 . . . Dealing with the same subject matter, Section 29.22(c)-4(b) excludes from the definition of “market”, . . .

v., 40 T.C. 282 (T.C. 1963)

. . . with the Division of the Federal Register T.D. 5982 (approved September 22, 1952), amending section 29.22 . . . See sec. 19.22(d)-7, Regs. 103, and sec. 29.22(d)-7, Regs. . . .

C. L. v., 40 T.C. 7 (T.C. 1963)

. . . See, for example, Regulations 111, section 29.22 (b) (2)-2, which provides in part: Annuities paid to . . .

N. HERSLOFF J. v. UNITED STATES, 310 F.2d 947 (Ct. Cl. 1962)

. . . Ill, Sec. 29.22(a)-20, and Treas.Reg. 118, Sec. 39.22(a)-20) declared, under the heading “Gross income . . .

SIGURD N. HERSLOFF AND JOSEPH J. STERN, TRUSTEES ON DISSOLUTION, PURSUANT TO SECTION OF THE COMPILED LAWS OF SOUTH DAKOTA, FOR THE UNITED STATES ASPHALT REFINING COMPANY AND INTEROCEAN OIL COMPANY, DISSOLVED CORPORATIONS v. THE UNITED STATES, 159 Ct. Cl. 366 (Ct. Cl. 1962)

. . . Ill, Sec. 29.22(a)-20, and Treas. . . .

D. v., 39 T.C. 52 (T.C. 1962)

. . . 7, 1953), affirming 17 T.C. 1357 (1952), in which the circuit court held the provisions of section 29.22 . . .

PENN- TEXAS CORPORATION s v. UNITED STATES, 308 F.2d 575 (Ct. Cl. 1962)

. . . , 299 F.2d 942, the starting point for cases of this type governed by the 1939 Code must be Section 29.22 . . . company “deal[t] in its own shares as it might in the shares of another corporation” (Treas.Reg. 111, § 29.22 . . .

PENN- TEXAS CORPORATION FORMERLY COLT S MANUFACTURING COMPANY v. THE UNITED STATES, 158 Ct. Cl. 575 (Ct. Cl. 1962)

. . . U.S. 940 (1962), the starting point for cases of this type governed by the 1939 Code must be Section 29.22 . . . Ill, § 29.22(a)-15 ? . . .

W. TOMLINSON, v. S. MASSEY E., 308 F.2d 168 (5th Cir. 1962)

. . . . * * * (Italics included) Thus, in amending Section 29.22 (a)-23(b) of the Regulations to accord with . . .

AUTOMOBILE CLUB OF NEW YORK, INC. v. COMMISSIONER OF INTERNAL REVENUE,, 304 F.2d 781 (2d Cir. 1962)

. . . Commissioner, 2 Cir.1959, 267 F.2d 55, wherein this court held that a regulation (Treasury Regulation 111, § 29.22 . . .

PETERSON PRODUCE COMPANY, v. UNITED STATES, 205 F. Supp. 229 (W.D. Ark. 1962)

. . . See §§ 29.22(c)-l and 29.41- 3(1) of Treasury Regulations 111. . . . receipts and disbursements method of accounting clearly reflected their income would be to disregard §§ 29.22 . . . Ill, § 29.22 (e)-l, which requires the use of inventories ‘in every case in which the production, purchase . . .

FARMERS UNION CORPORATION, v. COMMISSIONER OF INTERNAL REVENUE,, 300 F.2d 197 (9th Cir. 1962)

. . . , and therefore no “loss” could be recognized, (IRC § 115(c) and (i) Treasury Regulations 111, Sec. 29.22 . . . distribution of its assets in kind in partial or complete liquidation * * * ” (Treasury Regulations 111, § 29.22 . . . (Treasury Regulations 111, § 29.22(a)-15; see 7 Mertens, Law of Federal Income Taxation, § 38.29). . . . The Regulations specify the following test: (Treasury Regulations 111, Sec. 29.22 (a)-15) “[I]f a corporation . . .

GENERAL ELECTRIC COMPANY v. UNITED STATES, 299 F.2d 942 (Ct. Cl. 1962)

. . . T.D. 4430 [XIII-1 C.B. 36], These regulations, as amended, were continued in force as section 29.22(a . . . Section 29.22(a)-15 of Regulation 111 provides: “Sec. 29.22(a)-15. . . .

GENERAL ELECTRIC COMPANY v. THE UNITED STATES, 156 Ct. Cl. 617 (Ct. Cl. 1962)

. . . These regulations, as amended, were continued in force as section 29.22(a)-15 of Treasury Kegulation . . . Section 29.22(a)-15 of Kegulation 111 provides: Sec. 29.22(a)-15. . . .

HOLDEEN, v. UNITED STATES, 297 F.2d 886 (2d Cir. 1962)

. . . Interpretation of the section by the Treasury is covered by Treasury Regulatlons 111 <1939 Code): “Sec. 29.22 . . .

MOHAWK LIQUEUR CORPORATION, v. UNITED STATES, 200 F. Supp. 321 (E.D. Mich. 1961)

. . . included in the opening inventory of the taxable year * * “Cost” is defined in Treasury Regulations 111 § 29.22 . . . Ill, § 29.22 (d). . . .

UNION CHEMICAL MATERIALS CORP. v. UNITED STATES, 296 F.2d 221 (Ct. Cl. 1961)

. . . Treasury Regulations 111, applicable to this issue, states: “§ 29.22(a)-l What included in Gross Income . . . business income, profits from * * any source whatever, unless exempt from tax by law. * * * ” Section 29.22 . . .

UNION CHEMICAL MATERIALS CORP. v. THE UNITED STATES, 155 Ct. Cl. 540 (Ct. Cl. 1961)

. . . Treasury Regulations 111, applicable to this issue, states: §29.22(a)-1 What included in Gross Income . . . business income, profits from * * * any source whatever, unless exempt from tax by law. * * * Section 29.22 . . .

LITTLE, Jr. v. COMMISSIONER OF INTERNAL REVENUE,, 294 F.2d 661 (9th Cir. 1961)

. . . sold in 1951 had been carried on inventory pursuant to the requirements of Treasury Regulation 111, § 29.22 . . . Reg. 111, § 29.22(a)-7. Thus the entire proceeds of sale are reportable as capital gain. . . . the tax court was not in error in its ruling upholding the requirement of Treasury Regulation 111, § 29.22 . . .

UNITED STATES v. M. EKBERG, 291 F.2d 913 (8th Cir. 1961)

. . . The Service’s successive restrictions in its rulings, and its application of Regulations 111, § 29.22 . . . breeding livestock as he would have had, with respect to any purchased breeding livestock, under § 29.22 . . . This initial option he possessed under that portion of Regulations 111, § 29.22(c)-6, as amended, corresponding . . . Regulations 111 relate to the 1939 Code. § 29.22(e)-6 thereof, as originally issued on October 26, 1943 . . . That portion of Regs. § 29.22(c)-6, as so amended in 1944, which corresponds to the present Regs. § 1.471 . . .

E. I. DU PONT DE NEMOURS AND COMPANY v. UNITED STATES, 288 F.2d 904 (Ct. Cl. 1961)

. . . See also Reg. 111 § 29.22(c)1. . . .

E. I. DU PONT DE NEMOURS AND COMPANY v. THE UNITED STATES, 153 Ct. Cl. 274 (Ct. Cl. 1961)

. . . See also Reg. 111 § 29.22(c) 1. . . .

B. F. v. L. B. v., 35 T.C. 922 (T.C. 1961)

. . . Ill, see. 29.22(a)-3. . . .

VISINTAINER v. H. ALLAN,, 191 F. Supp. 425 (D. Colo. 1961)

. . . purposes, unless they are included in an inventory used to determine profits in accordance with Section 29.22 . . . It was adopted December 16, 1944 as an amendment of Sec. 29.22 (c)-6, Income Tax Regulation 111. . . .

CARSON, PIRIE, SCOTT COMPANY, v. UNITED STATES, 286 F.2d 772 (7th Cir. 1961)

. . . Regulation 111, Section 29.22(d): “Time and Manner of Making Election. . . .

POST OFFICE SQUARE CO. v. UNITED STATES, 191 F. Supp. 450 (D. Mass. 1961)

. . . The formula for computing the recovery exclusion is set forth in Treasury Regulations 111, Section 29.22 . . .

v., 35 T.C. 571 (T.C. 1961)

. . . section 22 (n) (1) of the Internal Revenue Code of 1939 and we quote, in part, Regulations 111, section 29.22 . . . illustrates the direct relation which deductible expenses must have to the operation of a business : “Sec. 29.22 . . .

L. S. AYRES AND COMPANY, v. UNITED STATES, 285 F.2d 113 (7th Cir. 1960)

. . . Following the Congressional amendment the Commissioner amended Section 29.22(d)-7 of Treasury Regulations . . . appeal is predicated upon various arguments to the effect that the Commissioner’s amendment to Section 29.22 . . .

CEDARBURG FOX FARMS, INC. v. UNITED STATES CEDARBURG FOX FARMS, INC. v. UNITED STATES, 283 F.2d 711 (7th Cir. 1960)

. . . purposes, unless they are included in an inventory used to determine profits in accordance with section 29.22 . . .

s v., 35 T.C. 78 (T.C. 1960)

. . . respondent argues that a distinction must be made between accounting and income tax purposes, citing section 29.22 . . . The question there was whether, under such circumstances, section 29.22(a)-15, Eegs. 111, made the sale . . . Section 29.22(a)-15 of Eegulations 111 provides that “Whether the acquisition or disposition by a corporation . . .

LAGANAS v. COMMISSIONER OF INTERNAL REVENUE,, 281 F.2d 731 (1st Cir. 1960)

. . . Reg. 111, § 29.22(a)-21(e) 1946. . . .

D. v. D. v., 34 T.C. 776 (T.C. 1960)

. . . approved the method of valuing inventories at the lower of cost or market, Regulations 111, section 29.22 . . . (c)-2, Regulations 118, section 39.22(c)-2, and has further provided in Regulations 111, section 29.22 . . . In these circumstances, Regulations 111, section 29.22(c)-2, and Regulations 118, section 39.22(c)-2( . . . In this connection, Kegulations 111, section. 29.22(c)-4, and ^Regulations 118, section 39.22(c)-4(c) . . . Regs. 111, sec. 29.22(c)-3, and Regs. 118, sec. 39.22(c)-3(b), provide In part that “cost” as It applies . . .

COMMISSIONER OF INTERNAL REVENUE, v. CHATSWORTH STATIONS, INC., 282 F.2d 132 (2d Cir. 1960)

. . . Section 29.22(a)-10 of Treasury Regulations promulgated under the Internal Revenue Code of 1939 provides . . . failed to sustain its burden of proof “to establish the cost or other basis of the good will sold” (Sec. 29.22 . . . Ill, § 29.22(a)-10. . . .

CARSON, PIRIE, SCOTT COMPANY, v. UNITED STATES, 186 F. Supp. 480 (N.D. Ill. 1960)

. . . not file the requisite election to use the LIFO method, as was prescribed in Regulation 111, Section 29.22 . . . order for Carson to here prevail, the issue is simply, “Was Carson bound by Regulation III, Section 29.22 . . .

M. GOEMANS, v. COMMISSIONER OF INTERNAL REVENUE,, 279 F.2d 12 (7th Cir. 1960)

. . . which follow: “Treasury Regulations 111, promulgated under the Internal Revenue Code of 1939: “Sec. 29.22 . . .

F. S. v., 34 T.C. 316 (T.C. 1960)

. . . At that time respondent’s Regulations 111, section 29.22(d)-l, required the use of the quantity or specific-item . . . Ill, sec. 29.22(c), recognized that inventory rules cannot be uniform throughout all businesses but must . . . particular business if that basis clearly reflects income, and that when respondent amended section 29.22 . . . At that time Regulations 111, section 29.22(d), described Lifo inventories in terms of units and quantities . . . Thereafter, respondent in T.D. 5756, 1949-2 C.B. 21, amending section 29.22(d) of his regulations, recognized . . .

M. OFFUTT, v. COMMISSIONER OF INTERNAL REVENUE,, 276 F.2d 471 (4th Cir. 1960)

. . . amended by § 111 of the Revenue Act of 1942 Section 22(b) (3) as so amended provides (as explained in § 29.22 . . .

HERCULES POWDER COMPANY v. UNITED STATES, 180 F. Supp. 363 (Ct. Cl. 1960)

. . . The result reached by the court stems primarily from a belief that Treasury Regulation 111, § 29.22(a . . . Treasury Regulations 111 says: “Sec. 29.22 (a)-15. . . .

HERCULES POWDER COMPANY v. THE UNITED STATES, 149 Ct. Cl. 77 (Ct. Cl. 1960)

. . . Treasury Regulations 111 says: Sec. 29.22(a)-15. . . . joins: The result reached by the court stems primarily from a belief that Treasury Eegulation 111, § 29.22 . . .

R. BROOKSHIRE M. G. M. v. COMMISSIONER OF INTERNAL REVENUE,, 273 F.2d 638 (4th Cir. 1960)

. . . Treasury Regulations 111, promulgated' under the Internal Revenue Code of 1939: “Sec. 29.22(c)-l. . . .

A. Co. v., 33 T.C. 451 (T.C. 1959)

. . . Ill, secs. 29.22(c)-6 and 29.41-2. . . . Regulations 111, section 29.22 (a)-7, give farmers reporting income on the accrual basis the option of . . . purposes, unless they are included in an Inventory used to determine profits in accordance with section 29.22 . . .

H. HESS M. G. v. COMMISSIONER OF INTERNAL REVENUE, ESTATE GARBER, J. J. F. v. COMMISSIONER OF INTERNAL REVENUE, P. HECKEL G. v. COMMISSIONER OF INTERNAL REVENUE, COMMISSIONER OF INTERNAL REVENUE, v. E. HESS M. G. COMMISSIONER OF INTERNAL REVENUE, v. ESTATE GARBER, J. J. F. COMMISSIONER OF INTERNAL REVENUE, v. P. HECKEL G., 271 F.2d 104 (3d Cir. 1959)

. . . The second concerns the validity of that part of Treasury Regulations 111, Section 29.22 (b) (1)-2, as . . . Section 39.22(b) (1)-2, however, is identical to Section 29.22(b) (1)-2. . . . .