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Repealed.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[repealed]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, John R. Sauerteig, and Sydney G. Stevens, as Escrow Agents of the Delaware & Bound Brook Railroad Compa
Richard Drayton, John R. Sauerteig, and Sydney G. Stevens, as Escrow Agents of the Delaware & Bound Brook Railroad Compa (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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