26 U.S.C. § 116
Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250]
[repealed]
Notes of Decisions
Cited in 40
cases, 1928–1983 · leading case: Hillsboro Nat'l Bank v. Comm'r, 460 U.S. 370 (1983).
Hillsboro Nat'l Bank v. Comm'r, 460 U.S. 370 (1983). “See 26 U. S. C. §§ 116 (a)(1), (b) (1976 ed., Supp.”
Woodruff v. Tax Comm'r, 440 A.2d 854 (Conn. 1981). “§ 591 (1976) ; 4 26 U.S.C. § 116 (c) (1) (1976) ; 5 26 U.S.”
Julian C. Stanford & Elizabeth C. Stanford v. Comm'r of Internal Revenue, 297 F.2d 298 (9th Cir. 1961). “” The government contended that Crispin was not entitled to compute his annuity receipts in 1943 and 1944 under the 3 per centum provision because he was exempted from taxation on the annuity contract premiums paid by the employer for services rendered in China under Title 26…”
Robert A. Henningsen, & Cross & R.A. & Margaret Henningsen v. Comm'r of Internal Revenue, &, 243 F.2d 954 (4th Cir. 1957). “Section 116(a) (1) of the Internal Revenue Code 1939, 26 U.S.C.A. § 116 (a) (1), exempts from taxation amounts received from sources without the United States in the case of an individual citizen of the United States who establishes to the satisfaction of the Commissioner that…”
Barraclough v. State Tax Comm'n, 266 P.2d 371 (Idaho 1954). “The comparable federal statute is Title 26 U.S.C.A. § 116 , as amended. In defining earned income from sources without the United States which is to be excluded from the gross income of a resident, the federal statute specifically excepts from the exemption the amounts paid by…”
Comm'r of Internal Revenue v. Turney, 82 F.2d 661 (5th Cir. 1936). “Turney, and the O-2 Ranch was the property of the State of Texas, and that under section 116 of the Revenue Act of 1928, 26 U.S.C.A. § 116 and note, and many decisions of the Federal courts it is nontaxable by the United States.”
Cannon v. Nicholas, 80 F.2d 934 (10th Cir. 1935). “§ 1613 ) the collector is authorized to “seize and sell any of the property, real or personal (except property exempt from distraint and sale under section 3187 of the Revised Statutes [ 26 U.S.C.A. § 116 , see 26 U.S.C.A. § 1581 ]), or any right or interest therein.”
Krichbaum v. United States, 138 F. Supp. 515 (E.D. Tenn. 1956). “The Government concedes that his foreign residence in the Empire of Ethiopia was sufficient to bring him within the terms of Section 116(a) (2) of the Internal Revenue law of 1939, as amended by the Revenue Act of 1951, 26 U.S.C. § 116 (a) (2), unless his case falls within the…”
George Slaff v. Comm'r of Internal Revenue, 220 F.2d 65 (9th Cir. 1955). “The question of whether the taxpayer was exempt under the provisions of Section 116(a) of the Internal Revenue Code, 26 U.S.C.A. § 116 (a), in that the taxpayer was a bona fide resident of a foreign country, has been decided adversely to the contentions of petitioner in this…”
Citizens Water Co. v. Comm'r of Internal Revenue, 87 F.2d 874 (8th Cir. 1937). “791 , 823 [ 26 U.S.C.A. § 116 and note]). The Board sustained the determination of the Commissioner that the entire incomes were taxable.”
Myers v. Comm'r of Internal Revenue, 180 F.2d 969 (4th Cir. 1950). “Myers, for the year 1943, was not entitled to the benefits of Section 116(a) of the Internal Revenue Code, 26 U.S.C.A. § 116 (a), which grants an exemption from federal taxation of earned income received from sources without the United States to “an individual citizen * * * who…”
Jones, Collector of Internal Revenue v. Kyle, 190 F.2d 353 (10th Cir. 1951). “No action was taken on the claim within six months after the date of its filing, and the taxpayer instituted this action against the Collector of Internal Revenue to recover the amount of the tax paid.”
— 26 U.S.C. § 116(a) — 1 case
Alan W. Ladd & Sue Carol Ladd v. Robert A. Riddell, Dist. Dir. of Internal Revenue, Los Angeles, California, Etc., 309 F.2d 51 (9th Cir. 1962).
— 26 U.S.C. § 116(d) — 1 case
Omaha Pub. Power Dist. v. O'Malley, 232 F.2d 805 (8th Cir. 1956).
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