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Repealed.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[repealed]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, & Sydney G. Stevens, as Escrow Agents of the Delaware & Bound Brook R.R. Co. v. United States, 801 F.2d 117 (3rd Cir. 1986).
Richard Drayton, John R. Sauerteig, & Sydney G. Stevens, as Escrow Agents of the Delaware & Bound Brook R.R. Co. v. United States, 801 F.2d 117 (3rd 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.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.