26 U.S.C. § 374
Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
[repealed]
Notes of Decisions
Cited in 1
case, 1986–1986 · leading case: Richard Drayton v. United States, 801 F.2d 117 (3d Cir. 1986).
Richard Drayton v. United States, 801 F.2d 117 (3d Cir. 1986). “The district court ruled that the interest component was non-taxable pursuant to 26 U.S.C. § 374 (c) (1982). We disagree, however, and hold that the income is fully taxable as *119 ordinary income.”
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