U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter O— Gain or Loss on Disposition of Property › Part [PART V— REPEALED]

26 U.S.C. § 1071

Repealed. Pub. L. 104–7, § 2(a), Apr. 11, 1995, 109 Stat. 93]

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[repealed]

Notes of Decisions
Cited in 12 cases, 1928–1992 · leading case: Shurberg Broad. of Hartford, Inc. v. Fed. Commc'ns Comm'n, Astroline Commc'ns Co., Intervenor, 876 F.2d 902 (D.C. Cir. 1989).
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Shurberg Broad. of Hartford, Inc. v. Fed. Commc'ns Comm'n, Astroline Commc'ns Co., Intervenor, 876 F.2d 902 (D.C. Cir. 1989). · cites it 2× “* Tax certificates authorized by 26 U.S.C. § 1071 permit sellers of broadcast properties to defer capital gains taxation on a sale whenever the sale was “necessary or appropriate to effectuate a change in a policy or the adoption of a new policy by the Commission with respect to…”
Nat'l Citizens Comm. for Broad. v. Fed. Commc'ns Comm'n, 555 F.2d 938 (D.C. Cir. 1977). · cites it 2× “26 U.S.C. § 1071 . The Commission also theorized that swapping of affected stations would further minimize losses.”
Kansas State Network, Inc. v. Fed. Commc'ns Comm'n & United States of Am., 720 F.2d 185 (D.C. Cir. 1983). “26 U.S.C. § 1071 (a) (1976). By petitions filed November 26, 1980 and May 15, 1981, KSN sought tax certificates covering the sale of the Lyons, McPherson, Herington, Wichita and Oklahoma systems.”
Ohio Steel Foundry Co. v. United States, 38 F.2d 144 (Ct. Cl. 1930). “1147, in which the Board held that it was not deprived of jurisdiction under section 282(a) of the Revenue Act of 1926 (26 USCA § 1071(a) by adjudication of bankruptcy of a taxpayer or the appointment of a receiver after the institution of a *148 proceeding before it, but that…”
Michael B. Suffness, & Dorit R. Suffness v. United States, 974 F.2d 608 (5th Cir. 1992). “The facts are clear; the law is clear; the ruling by the district court is clear — and eminently correct. AFFIRMED at Appellants’ cost. 1 .”
Frederick Vietor & Achelis v. Salt's Textile Mfg. Co., 26 F.2d 249 (D. Conn. 1928). “The receiver, appointed in a suit pending in this court for the conservation of the defendant’s assets, petitions this court for the adjudication of a claim made by the United States for additional income and excess profits taxes assessed against the defendant for the year 1919,…”
Jefferson Stand. Broad. Co. v. Fed. Commc'ns Comm'n, 305 F. Supp. 744 (W.D.N.C. 1969). · cites it 3× “PRELIMINARY STATEMENT The plaintiff seeks an order requiring the Federal Communications Commission to issue a certificate under 26 U.S.C. § 1071 (a), the effect of which will entitle the plaintiff to deferment of taxation of the gain realized from the sale of television station…”
Metro Broad., Inc. v. Fed. Commc'ns Comm'n, 497 U.S. 547 (1990). · cites it 2× “[9] The appropriations legislation provided: "That none of the funds appropriated by this Act shall be used to repeal, to retroactively apply changes in, or to continue a reexamination of, the policies of the Federal Communications Commission with respect to comparative…”
West Michigan Broad. Co. v. Fed. Commc'ns Comm'n, 735 F.2d 601 (D.C. Cir. 1984). “§ 1071 (1982), the FCC can permit sellers of broadcast properties to defer capital gains taxation on a sale whenever it is deemed "necessary or appropriate to effectuate a change in policy of, or the adoption of a new policy by, the Commission with respect to the ownership and…”
Cloutier v. United States, 546 F. Supp. 12 (S.D. Ind. 1982). “26 U.S.C. § 1071 provides that if the F.C.”
McCarl v. Halstead, 45 F.2d 665 (D.C. Cir. 1930). “9 , 62, 26 USCA § 1071(a) and section 274 (a) of the Revenue Act of 1928 ( 45 Stat.”
Suffness v. U.S. (5th Cir. 1992). “2 26 U.S.C. §§ 1071 , 1033. 3 Treas.Reg. § 1.”
— 26 U.S.C. § 1071(a) — 2 cases
Ohio Steel Foundry Co. v. United States, 38 F.2d 144 (Ct. Cl. 1930). “1147, in which the Board held that it was not deprived of jurisdiction under section 282(a) of the Revenue Act of 1926 (26 USCA § 1071(a) by adjudication of bankruptcy of a taxpayer or the appointment of a receiver after the institution of a *148 proceeding before it, but that…”
McCarl v. Halstead, 45 F.2d 665 (D.C. Cir. 1930). “9 , 62, 26 USCA § 1071(a) and section 274 (a) of the Revenue Act of 1928 ( 45 Stat.”
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.