26 U.S.C. § 280
Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355]
[repealed]
Notes of Decisions
Cited in 1
case, 1987–1987 · leading case: Arthur T. Hadley & Susan K. Bryant v. Comm'r of Internal Revenue, Lloyd McKim Garrison & Sarah Garrison v. Comm'r of Internal Revenue, 819 F.2d 359 (2d Cir. 1987).
Arthur T. Hadley & Susan K. Bryant v. Comm'r of Internal Revenue, Lloyd McKim Garrison & Sarah Garrison v. Comm'r of Internal Revenue, 819 F.2d 359 (2d Cir. 1987). “The Commissioner argues, and the Tax Court found, that section 280(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 280 (a) (1982), requires capitalization rather than immediate deduction of an author’s expenses.”
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