26 U.S.C. § 270
Repealed. Pub. L. 91–172, title II, § 213(b), Dec. 30, 1969, 83 Stat. 572]
[repealed]
Notes of Decisions
Cited in 3
cases, 1960–1971 · leading case: Victor Borge, Sanna Borge, and Danica Enterprises, Inc. v. Commissioner of Internal Revenue
Victor Borge, Sanna Borge, and Danica Enterprises, Inc. v. Commissioner of Internal Revenue (1968)
“Borge’s tax consultant advised him that if the poultry losses for 1958 exceeded $50,000 the Commissioner would probably recompute Borge’s taxes for each year that the losses had exceeded $50,000, pursuant to Section 270 of the Internal Revenue Code of 1954, 26 U.S.C. § 270…”
Welder v. United States (1971)
“Revenue Ruling 54-179, 1954r-1 Cum.Bull. 129. Since joint returns were filed in a community property state (Texas), the dollar limitation prescribed by § 270(a) is $100,-000 in this case.”
Daniel v. United States (1960)
“At the close of the year 1955, pursuant to Section 270 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 270 , taxpayers filed amended returns for each of the years 1951 through 1954, reporting deficiencies resulting from the disallowance of all such losses in excess of…”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.