26 U.S.C. § 1551
Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
[repealed]
Notes of Decisions
Cited in 7
cases, 1936–1974 · leading case: La Barge Water Well Supply Co., a Corp. v. United States of Am., La Barge Pipe Line Supply Co., a Corp. v. United States, 325 F.2d 798 (8th Cir. 1963).
La Barge Water Well Supply Co., a Corp. v. United States of Am., La Barge Pipe Line Supply Co., a Corp. v. United States, 325 F.2d 798 (8th Cir. 1963). “La Barge Pipe and Steel Company, not one of the taxpayers here, began business in St.”
Wisconsin Big Boy Corp. v. Comm'r of Internal Revenue, Marc's Big Boy Prospect, Inc. v. Comm'r of Internal Revenue, 452 F.2d 137 (7th Cir. 1971). “§ 269 (a) and 26 U.S.C. § 1551 if the enjoyment of multiple exemptions was the major purpose in choosing the organizational pattern.”
Revell, Inc. v. Riddell, 273 F.2d 649 (9th Cir. 1959). “§§ 15 (c), 129] and sections 1551 and 269 of the Internal Revenue Code of 1954 [ 26 U.S.C.A. §§ 1551 , 269].” There is then listed the corporations listed in footnote 1 except Cutlass Molds, Inc.”
Est. of Parshelsky v. Comm'r, 303 F.2d 14 (2d Cir. 1962). “See Internal Revenue Code of 1954, § 1551, 26 U.S.C.A. § 1551 . . His will dated March 14, 1951 authorized his executors to sell to certain specified employees “any or all of the stock of trim, doors, glass and other merchandise of Parshelsky Bros.”
In Re Frank, 25 F. Supp. 1005 (S.D.N.Y. 1939). “Section 607 of the Revenue Act of 1934, 26 U.S.C.A. § 1551 , on which the government places its reliance, provides: “Whenever any person is required to collect or withhold any internal-revenue tax from any other person and to pay such tax over to the United States the amount…”
Builders'club of Chicago v. United States, 14 F. Supp. 1020 (Ct. Cl. 1936). “§ 1551 ), instead of being an approval of the decision of the Treasury Department that in returning and paying the tax the club is merely the agent of its members, recognize that the club is the one entitled to deal with the government in respect of such taxes and make the club…”
G & J Inv. Corp. v. Comm'r of Internal Revenue, 502 F.2d 961 (6th Cir. 1974). “The question before us is whether taxpayer was entitled to a separate corporate surtax exemption for the years in question under § 1551 of the Internal Revenue Code of’1954, 26 U.S.C. § 1551 . Section 11 of the Internal Revenue Code allows each corporation an exemption for its…”
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