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Repealed.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[repealed]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 and Susan K. Bryant v. Commissioner of Internal Revenue, Lloyd McKim Garrison and Sarah Garrison v. Com
Arthur T. Hadley and Susan K. Bryant v. Commissioner of Internal Revenue, Lloyd McKim Garrison and Sarah Garrison v. Com (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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