26 U.S.C. § 177
Repealed. Pub. L. 99–514, title II, § 241(a), Oct. 22, 1986, 100 Stat. 2181]
[repealed]
Notes of Decisions
Cited in 3
cases, 1973–2016 · leading case: Georator Corp. v. United States, 485 F.2d 283 (4th Cir. 1973).
Georator Corp. v. United States, 485 F.2d 283 (4th Cir. 1973). “In our view, legal costs incurred resisting cancellation of a trademark registration must be treated in the same manner as the costs of the original registration. Plainly, successful opposition to a cancellation proceeding secures the benefits of registration as much as does the…”
MoneyGram Int'l, Inc. v. Comm'r, 664 F. App'x 386 (5th Cir. 2016). “(quoting 26 U.S.C. § 177 (d)). The court treated each of these components as separate elements, noting that while it “entertain[ed] no doubt that the taxpayer is a ‘trust company incorporated under the laws’ of Maryland .”
Medco Prods. Co., Inc. v. Comm'r of Internal Revenue, 523 F.2d 137 (10th Cir. 1975). “The efficacy of Danskin and Georator is reinforced by a review of 26 U.S.C.A. § 177 , under which expenditures incurred by taxpayers in connection with trademarks and trade names may, at a taxpayer’s election, be treated as deferred expenses and pro rated over a five year period.”
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