26 U.S.C. § 211
Allowance of deductions
In computing taxable income under section 63, there shall be allowed as deductions the items specified in this part, subject to the exceptions provided in part IX (section 261 and following, relating to items not deductible).
Notes of Decisions
Cited in 84
cases, 1926–2017 · leading case: Commissioner v. Wodehouse
Commissioner v. Wodehouse (1949)
“26 U.S.C. § 211 (a) and (c). *397 "SEC. 119.”
Commissioner of Internal Revenue v. Nubar (1950)
“Taxpayer contended that he was a non-resident alien not engaged in a trade or business within the United States and that, by reason of the provisions of 26 U.S.C.A. § 211 (a) and (b), he was not taxable on the capital gains which he had realized.”
Herwig v. United States (1952)
“The Commissioner of Internal Revenue contended that the proceeds of these transactions were taxable as “fixed or determinable annual or periodical gains, profits, and income * * * ” from United States sources under Section 211 (a) of the Internal Revenue Code (1939), 26 U.S.C. §…”
Estate of Richard Baier v. Commissioner of Internal Revenue (1976)
“See 26 U.S.C. § 211 ; Commissioner v. Idaho Power Co.”
Manning v. United States (1929)
“e the Act of December 17, 1914, entitled “An aet to provide for the registration of, with collectors of internal revenue, and to impose a special-tax upon all persons who produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away opium or coca…”
Sabatini v. Commissioner of Internal Revenue (1938)
“212 of the same Act, 26 U.S.C.A. § 211 , it is provided that in the case of a non-resident alien individual gross income includes only income from sources within the United States.”
Fina v. United States (1931)
“Appellant was indicted in the District Court for a violation of the Harrison Anti-Narcotic Aet (26 USCA §§ 211, 691-707). The indictment contains nine counts.”
La Grotta v. United States (1935)
“Thereafter (but date indefinite), Roy Walton *675 was indicted for a violation of the Harrison Anti-Narcotic Act (26 USCA §§ 211, 691-707). On December 5, 1928, and in the September term, 1928, appellant was notified to produce Walton in court on December 11, 1928.”
Commissioner of Internal Revenue v. Patino (1950)
“Upon these facts the taxpayer contends that she has never been a resident of this country and therefore is taxable only on the classes of income from sources within the United States described in Section 211(a) of the Internal Revenue Code, 26 U.S.C.A. § 211 (a). The burden of…”
Coykendall v. Skrmetta (1927)
“, where appellee had resided for several years, an indictment against him for a violation of the Harrison Anti-Narcotic Act (26 USCA §§ 211, 691 et seq. [Comp. St. § 6287g et seq.”
First National Bank of Princeton v. United States (1955)
“That case may be differentiated by pointing out that there the sale-license issue arose under 26 U.S. C.A. § 211(a) which imposes a tax upon “ ‘the amount received, by every nonresident alien individual not engaged in trade or business within the United States, from sources…”
Wodehouse v. Commissioner (1949)
“During the year 1940 he received income from sources within the United States taxable under section 211 of the Internal Revenue Code, 26 U.S.C.A. § 211 . The appeal does not question his taxability, but challenges the amount of the deficiency found against him.”
— 26 U.S.C. § 211(a) — 2 cases
First National Bank of Princeton v. United States (1955)
“That case may be differentiated by pointing out that there the sale-license issue arose under 26 U.S. C.A. § 211(a) which imposes a tax upon “ ‘the amount received, by every nonresident alien individual not engaged in trade or business within the United States, from sources…”
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