26 U.S.C. § 201
[Short Title] This title may be cited as the ‘Federal-State Extended Unemployment Compensation Act of 1970’.
Notes of Decisions
Cited in 16
cases (3 in the last 5 years), 1936–2023 · leading case: Roderick Magadia v. Wal-Mart Associates
Roderick Magadia v. Wal-Mart Associates (2021)
“§ 81 , 26 U.S.C. § 201 , 35 U.S.C. § 292 (b)); see also Harold J.”
United States v. Negroni (2011)
“§§ 1343 , 1346, and 1349 (Counts 7 and 15), one count of tax evasion, in violation of 26 U.S.C. § 201 (Count 17), and aiding and abetting, in violation of 18 U.”
Service Life Insurance Company, a Corporation v. United States (1961)
“ngaged in the business of issuing life insurance and annuity contracts * * * or noncancellable contracts of health and accident insurance, and the life insurance reserves * * * plus unearned premiums and unpaid losses on noncancellable life, health, or accident policies not…”
Thompson, Collector of Internal Revenue v. White River Burial Ass'n (1950)
“These groups are (1) life insurance companies' presently taxable under section 201 of the Internal Revenue Code, 26 U.S.C.A. § 201 , (2) insurance companies other than life or mutual taxable under section 204, and (3) mutual insurance companies other than life or marine taxable…”
Service Life Insurance Company v. United States (1960)
“The basis of the claim for refund by the plaintiff is that certain interest payments made by plaintiff in each of the years in question were proper deductions from its taxable income as investment expense under Section 201(c) (7) (B) of the 1939 Internal Revenue Code, 26…”
State Mutual Life Assurance Company of Worcester v. Commissioner of Internal Revenue (1957)
“The deduction under subsection (c) (7) (C) or (c) (7) (D) of this section on account of any real estate owned and occupied in whole or in part by a life insurance company, shall be limited to an amount which bears the same ratio to such deduction (computed without regard to this…”
New World Life Ins. Co. v. United States (1939)
“ife, health, and accident insurance combined in one policy issued on the weekly premium payment plan, continuing for life and not subject to cancellation) 4 per centum of the mean of such reserve funds (not required by law) held at the beginning and end of the taxable year, as…”
Union Mutual Life Insurance v. United States (1976)
“867 , codified at Internal Revenue Code of 1939, 26 U.S.C. § 201 (c)(2), but reflected definitions stated in prior judicial decisions.”
United States v. Kentucky Home Mutual Life Insurance Company (1961)
“64 interest so received, asserting that such amount was income received from interest, within the meaning of Section 201 (c) (1) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 201 (c) (1). The taxpayer paid this amount, which with interest totalled $18,803.”
Kentucky Home Mutual Life Insurance v. United States (1959)
“The question is whether, under Section 201 of the Internal Revenue Code of 1939, 26 U.S.C. § 201 , deductions of liens and accumulated interest in final settlement of reinsured Inter-Southern policies result in taxable income to the reinsurer, Kentucky Home Mutual Life Insurance…”
Commissioner v. W. H. Luquire Burial Ass'n (1939)
“Sections 201, 203(a) (2), Revenue Acts of 1928 and 1932, 26 U.S.C.A. §§ 201 , 203(a) (2), 203 note.”
Great Nat. Life Ins. v. Campbell (1953)
“” Title 26 U.S.C.A. § 201 (c) (1). The definition of “gross income” of life insurance companies has not been changed in any Revenue Act passed by the Congress since it was adopted by the Congress in the Revenue Act of 1921, Section 244(a), 42 Stat.”
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