26 U.S.C. § 583
Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]
[repealed]
Notes of Decisions
Cited in 3
cases, 1961–2010 · leading case: Associated Tel. & Tel. Co., & Cross v. United States of Am., & Cross, 306 F.2d 824 (2d Cir. 1962).
Associated Tel. & Tel. Co., & Cross v. United States of Am., & Cross, 306 F.2d 824 (2d Cir. 1962). “Associated relies on language in § 583, 26 U.S.C.A. § 583 and also upon the statutory pattern indicated by §§ 852(b) (3) (B) and 854(a), 26 U.”
Associated Tel. & Tel. Co. v. United States, 199 F. Supp. 452 (S.D.N.Y. 1961). “In Section 583 of the 1954 Code, 26 U.S. C.A. § 583 (originally adopted in 1935 as Section 121 of the Revenue Act of 1934), which allows a deduction to banking institutions for “dividends” paid on preferred stock, liquidating dividends are expressly excluded.”
Nestle Purina Petcare Co. v. CIR (8th Cir. 2010). “Senate Amendment The Senate amendment is generally the same as the House bill, except the provision does not apply to (1) interest deductible under section 163, (2) amounts constituting dividends for purposes of the 1 See also 26 U.S.C. § 583 (1954 Code, repealed 1976) (Under…”
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