26 U.S.C. § 1348
Repealed. Pub. L. 97–34, title I, § 101(c)(1), Aug. 13, 1981, 95 Stat. 183]
[repealed]
Notes of Decisions
Cited in 12
cases, 1982–1986 · leading case: Sally Conforte v. Comm'r of Internal Revenue, Joseph Conforte v. Comm'r of Internal Revenue, 692 F.2d 587 (9th Cir. 1982).
Sally Conforte v. Comm'r of Internal Revenue, Joseph Conforte v. Comm'r of Internal Revenue, 692 F.2d 587 (9th Cir. 1982). “§ 6653 (b) and (ii) qualifying for the 50 percent maximum tax on earned income under 26 U.S.C. § 1348 ; and (3) whether the tax court correctly denied the motion to suppress use of the grand jury material.”
Tucker v. United States, 8 Cl. Ct. 575 (Ct. Cl. 1985). “26 U.S.C. § 1348 (c) (1976). Treas.Reg. § 1.”
Wiley N. Hicks, Jr. & Roberta Hicks v. United States, 787 F.2d 1018 (5th Cir. 1986). “26 U.S.C. § 1348 (a). For the taxable years beginning after 1981, section 1348 was repealed by section 101(c)(1) of the Economic Recovery Tax Act of 1981, Pub.”
The United States v. L.J. & Marjorie Van Dyke, 696 F.2d 957 (Fed. Cir. 1982). “26 U.S.C. § 1348 (a). For purposes of section 1348, the Internal Revenue Code defines earned income as any income which is earned income within the meaning of section 401(c)(2)(C) or section 911(b).”
John M. Friedlander & Corrine Friedlander v. United States, 718 F.2d 294 (9th Cir. 1983). “It concluded that not all of the income of the business was “earned income” for purposes of the 50 percent maximum tax rate then imposed on earned income pursuant to 26 U.S.C. § 1348 (a)(1), 1 and that capital was a material income-producing factor in the business and,…”
William M. Boyer v. Comm'r of Internal Revenue, 732 F.2d 191 (D.C. Cir. 1984). “He was thus found eligible to claim for that year the 50 percent maximum tax rate on earned income in IRC § 1348, 26 U.S.C. § 1348 (1976), repealed by Section 101(c)(1) of the Economic Recovery Tax Act of 1981, Pub.”
J.N. Ledbetter & R.W. Ledbetter v. United States, 792 F.2d 1015 (11th Cir. 1986). “On his federal income tax returns for 1973, 1974, and 1975, taxpayer treated the entire amount of the fees paid to him by the partnerships as “earned income” eligible for the 50% maximum tax rate provided by Section 1348 of the Internal Revenue Code, 26 U.S.C. § 1348 . The…”
Hutcheson v. United States, 540 F. Supp. 880 (M.D. Ala. 1982). “In particular, relying on 26 U.S.C. § 1348 , 2 which provides that the maximum tax rate on “earned income” is fifty percent, 3 they contend that the income from the company for these years was earned income which is generally defined to include “professional fees, and other…”
William P. Zahler v. Comm'r of Internal Revenue, 684 F.2d 356 (6th Cir. 1982). “The tax returns for 1972 and 1973 treated all income as personal service income subject to the 50% maximum rate of 26 U.S.C. § 1348 . The IRS, however, determined that all such income was derived from a trade or business in which capital was a material income-producing factor…”
Catron v. United States, 582 F. Supp. 8 (N.D. Okla. 1983). “§ 1231 (a) (1981) 2 , or personal service income taxable at a maximum rate of fifty (50) per cent under former 26 U.S.C. § 1348 (1969). 3 Defendant argues the damages plaintiff received constitute recovery for the loss of commission income, loss of future income, and loss of…”
Robert T. Nelson, Diana Nelson, & Nelco Mfg. Corp. v. Comm'r of Internal Revenue, 767 F.2d 667 (10th Cir. 1985). “The court also determined that capital was a material income producing factor, in Nelson’s painting business, and found that a portion of its profits did not qualify for the maximum tax on earned income under 26 U.S.C. § 1348 (1976). 2 We affirm. We have carefully reviewed the…”
Hardy v. United States, 589 F. Supp. 330 (E.D. Wis. 1984). “DISCUSSION Section 1348 of the Internal Revenue Code, 26 U.S.C. § 1348 , generally limits the maximum rate on earned taxable income to 50%.”
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