26 U.S.C. § 189
Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]
[repealed]
Notes of Decisions
Cited in 2
cases, 1954–1985 · leading case: Alex A. Aboussie, Alice Aboussie, Robert Aboussie & Linda Aboussie v. United States, 779 F.2d 424 (8th Cir. 1985).
Alex A. Aboussie, Alice Aboussie, Robert Aboussie & Linda Aboussie v. United States, 779 F.2d 424 (8th Cir. 1985). “See 26 U.S.C. § 189 (a)(1982). The section specifically excludes interest and taxes incurred in the construction of low-income housing.”
Guggenheimer v. Comm'r of Internal Revenue, 209 F.2d 362 (2d Cir. 1954). “26 U.S.C.A. § 189 . “Net operating losses “The benefit of the deduction for net operating losses allowed by section 23(s) shall not be allowed to a partnership but shall be allowed to the members of the partnership under regulations prescribed by the Commissioner with the…”
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