26 U.S.C. § 182
Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]
[repealed]
Notes of Decisions
Cited in 28
cases, 1936–1984 · leading case: Lusthaus v. Comm'r, 327 U.S. 293 (1946).
Lusthaus v. Comm'r, 327 U.S. 293 (1946). “[3] 26 U.S.C. § 182 . "Tax of partners. In computing the net income of each partner, he shall include, whether or not distribution is made to him "(a) As part of his gains and losses from sales or exchanges of capital assets held for not more than 6 months, his distributive…”
Stoumen v. Comm'r of Internal Revenue, 208 F.2d 903 (3rd Cir. 1953). “The Commissioner, in reliance upon Section 182 of the Internal Revenue Code, 26 U.S.C. § 182 , determined that all the money in the New York accounts represented partnership income and charged petitioner with one-half of that amount and assessed a 50 per cent fraud penalty.”
Guilliams v. Comm'r of Revenue, 299 N.W.2d 138 (Minn. 1980). “§ 180 (expenditures for the enrichment or conditioning of land); 26 U.S.C.A. § 182 (1978), I.R.C. § 182 (cost of clearing land).”
Haley v. Comm'r of Internal Revenue, 203 F.2d 815 (5th Cir. 1953). “” Section 182 of the Code, 26 U.S.C.A. § 182 , requires the tax partners, or members of a joint venture under the definition contained in Sec.”
Emily W. DAY, Appellant, v. Margaret HECKLER, Sec'y of Health & Human Servs., Appellee, 735 F.2d 779 (4th Cir. 1984). “26 U.S.C. § 182 (a) (emphasis added). Specific regulations were issued by the IRS prescribing the manner in which an election may be accomplished.”
Farmers Coop. Co. v. Birmingham, 86 F. Supp. 201 (N.D. Iowa 1949). “Section 182 of the Internal Revenue Code, 26 U.S.C.A. § 182 . This is the same as the obligation which the patron of the true cooperative, who makes his returns on the accrual basis, has to include patronage dividends of the cooperative which have been declared but not actually…”
Randolph Prods. Co. v. Manning, 176 F.2d 190 (3rd Cir. 1949). “69 , 26 U.S.C.A. § 182 . 8 Section 183 (c), Internal Revenue Code, 53 Stat.”
Joe Balestrieri & Co. v. Comm'r of Internal Rev., 177 F.2d 867 (9th Cir. 1949). “” 26 U.S.C.A. § 182 “Tax of partners. In computing the net income of each partner, he shall include, whether or not distribution is made to him— ******* (e) His distributive share of the ordinary net income or the ordinary net loss of the partnership, computed as provided in…”
Rupple v. Kuhl, 177 F.2d 823 (7th Cir. 1949). “§ 182 , which provides that, “In computing the net income of each partner, he shall include, whether or not distribution is made to him * * * (c) His distributive share *826 of the ordinary net income or the ordinary net loss of the partnership * * * ”, and Section 3797, 26 U.”
United States v. Snow, 223 F.2d 103 (9th Cir. 1955). “Although appellees were on the cash receipts tax accounting basis, the lack of actual receipt presents no problem because of the language of 26 U.S.C. § 182 : “In computing the net income of each partner, he shall include, whether or not distribution is made to him— ****** “(c)…”
Hanson v. Birmingham, 92 F. Supp. 33 (N.D. Iowa 1950). “” Section 182 of the Internal Revenue Code, 26 U.S.C.A. § 182 , provides for the inclusion by each partner in his tax return of his share of partnership income, whether or not distribution is made to him, and Section 183 of the Internal Revenue Code, 26 U.”
Jack Starr v. Comm'r of Internal Revenue, Samuel M. Starr v. Comm'r of Internal Revenue, 267 F.2d 148 (7th Cir. 1959). “182(c), 1939 Internal Revenue Code, 26 U.S.C.A. § 182 (c), allocates to the partners their distributive share of the net income of the partnership, whether or not distributed to them and whether they were or were not aware of such net income.”
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