26 U.S.C. § 1201
Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]
[repealed]
Notes of Decisions
Cited in 25
cases, 1957–2005 · leading case: United States v. Foster Lumber Co., 429 U.S. 32 (1976).
United States v. Foster Lumber Co., 429 U.S. 32 (1976). “26 U. S. C. § 1201 (a). Under § 11, the "regular method," ordinary income and capital gains income are added together to produce taxable income; during the period at issue a 22% tax rate was then imposed on the first $25,000 of taxable income and the remainder was taxed at a 48%…”
United California Bank v. United States, 439 U.S. 180 (1978). “" Title 26 U. S. C. § 1201 (b) (1964 ed.) provides: "(b) Other taxpayers.”
Bridges v. Autozone Props., Inc., 900 So. 2d 784 (La. 2005). “26 USC § 1201 (d)(2)(A) a regulated investment company, (B) a real estate investment trust, (C) an electing small business corporation, (D) an estate or trust, and (F) a common trust fund.”
Cont'l Equities, Inc., Cross-Appellant v. Comm'r of Internal Revenue, Cross-Appellee, 551 F.2d 74 (5th Cir. 1977). “Continental initially computed its income tax liability for 1966 under both the “regular method” specified by Section 11 and the “alternative method” specified by Section 1201.”
Byram v. United States, 705 F.2d 1418 (5th Cir. 1983). “See 26 U.S.C. §§ 1201 ,1202. The term “capital asset” is defined in relevant part as “property held by the taxpayer,” not including property held “primarily for sale to customers in the ordinary course of [the taxpayer’s] trade or business.”
Jersey Land & Dev. Corp., a New Jersey Corp. v. United States, 539 F.2d 311 (3rd Cir. 1976). “Thereafter, the Commissioner of the Internal Revenue Service determined *314 that this gain was not entitled to capital gains treatment under 26 U.S.C. § 1201 because it was derived from the sale of “property held by the taxpayer primarily for sale to customers in the ordinary…”
Fed. Bulk Carriers, Inc. v. Comm'r of Internal Revenue, 558 F.2d 128 (2d Cir. 1977). “See § 1201 Internal Revenue Code of 1954, as amended, 26 U. S.C. § 1201. Simultaneously with the sale of their interest in Tankers to Maple Leaf, Taxpayer and the other selling shareholder formed a Canadian corporation, “Bessbulk,” in which they placed a portion of the sales…”
Albert W. Turner & Therese L. Turner v. Comm'r of Internal Revenue, Albert W. Turner & Therese L. Turner v. Comm'r of Internal Revenue, 540 F.2d 1249 (4th Cir. 1976). “26 U.S.C.A. § 1201 , et seq. 2 . 26 U.S.C.”
Allstate Ins. Co. v. The United States, 936 F.2d 1271 (Fed. Cir. 1991). “To figure its 1969 tax, Allstate used the alternative tax calculation for corporations under 26 U.S.C. § 1201 . Section 1201 per *1273 mitted a corporation to pay a lesser tax on net capital gain than on ordinary income (total taxable income less net capital gain).”
Midland-Ross Corp., Transferee of Surface Combustion Corp. v. United States, 485 F.2d 110 (6th Cir. 1973). “Without attempting to fully explore the operation and effects of such a rule under the *116 statutes governing capital gains and losses, 26 U.S.C. § 1201 et seq., we simply observe that this approach would deny Section 337’s nonrecognition to property used in the trade of…”
E. I. Du Pont de Nemours & Co. v. United States, 200 Ct. Cl. 391 (Ct. Cl. 1973). “The first and principal problem, then, is whether section 351 embodies the same notions as the capital gains provisions ( 26 U.S.C. §§1201 et seq. (1970)). In searching out the answer, we look to the language of the sections being compared, their individual purposes, their…”
Sidney Axelrod & Andrea Axelrod v. Comm'r of Internal Revenue, 507 F.2d 884 (6th Cir. 1975). “This appeal requires us to define the relationship between the alternative capital gains tax provisions of section 1201(b) of the Internal Revenue Code of 1954, 26 U.S.C. § 1201 (b), and the net operating loss carryback and carryover provisions of section 172 of the Code, 26 U.”
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