26 U.S.C. § 935
Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]
[repealed]
Notes of Decisions
Cited in 90
cases, 1928–1991 · leading case: Williams v. Comm'r, 44 F.2d 467 (8th Cir. 1930).
Williams v. Comm'r, 44 F.2d 467 (8th Cir. 1930). “" Section 204 (26 USCA § 935), so far as here material, reads as follows: "Sec.”
Comm'r v. Ashland Oil & Refining Co., 99 F.2d 588 (6th Cir. 1938). “204(a) (7) of the Revenue Act of 1926, 26 U.S.C.A. § 935 (a) (7), now 26 U.S.C.A.”
Carroll v. Comm'r, 70 F.2d 806 (5th Cir. 1934). “e provided: "(a) The basis for determining the gain or loss from the sale or other disposition of property acquired after February 28, 1913, shall be the cost of such property; except that * * * "(4) If the property was acquired by gift or transfer in trust on or before…”
Halliburton v. Comm'r, 78 F.2d 265 (9th Cir. 1935). “In paragraph (a) (8) of section 204 of the act, 26 USCA § 935 (a) (8), however, there is found the expression “cases where parr of the consideration * * * was property or money” — in reference to paragraph (b) (4).”
Prairie Oil & Gas Co. v. Motter, 66 F.2d 309 (10th Cir. 1933). “Section 204 (c), Revenue Act 1926 (26 USCA § 935 (e), provides that the basis for the depletion allowance shall be the same as is provided in subdivision (a) for the purpose of determining gain or loss upon the sale of property.”
Chandler v. Field, 63 F.2d 13 (1st Cir. 1933). “Joseph Lead Company, 660 of which were turned over to the plaintiff in the second distribution in April, 1920, and the balance of 93 shares in the third distribution in 1925, were "acquired" by him at the time of his mother's death in 1915, within the meaning of section 204 (a)…”
United States Trust Co. of New York v. Sears, 29 F. Supp. 643 (D. Conn. 1939). “…tax imposed by the 1932 and later'acts contains a specific indication, 26 U.S.C.A. § 535 (c), I. R.C. § 935(c), 26 U.S.C.A. § 935 (c), that the net estate is that provided for in § 412; § 412 itself, as cited above, defines the net estate for the purpose of the tax; and §…”
Ahles Realty Corp. v. Comm'r of Int. Rev., 71 F.2d 150 (2d Cir. 1934). “Reorganization as used in section 204 (a) (7), 26 USCA § 935 (a) (7), is defined in section 203 (h) (1), 26 USCA § 934 (h) (1), as (A) a merger or consolidation, including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of…”
Emerald Oil Co. v. Comm'r, 72 F.2d 681 (10th Cir. 1934). “For the years 1925, 1927, 1928, and 1929 the Commissioner computed depletion under the provisions of section 204 (e) (2) of the Revenue Act of 1926, 26 USCA § 935 (c) (2) and section 114 (b) (3) of the Revenue Act of 1928 (26 USCA § 2114 (b) (3).”
Dulin v. Comm'r, 70 F.2d 828 (6th Cir. 1934). “1, 1920, the basis for determining gain was March 1,1913, value, under section 204 (a) (2) of the same act, 26 USCA § 935 (a) (2). The Commissioner was of the opinion that the gift was not consummated in 1920, and his deficiency assessment was confirmed by the Board of Tax…”
Twin Bell Oil Syndicate v. Helvering, 70 F.2d 402 (9th Cir. 1934). “The basis for determining such reasonable allowance, prescribed in section 204 (c) (2) of that act, 26 USCA § 935 (e) (2), is 27% per cent, of gross income from the property, and such reasonable allowance so determined is required to be apportioned equitably between lessor and…”
Am. Compress & Warehouse Co. v. Bender, 70 F.2d 655 (5th Cir. 1934). “Act of 1924 (26 USCA § 935 (a) (8), which provides as follows: “Sec.”
26 U.S.C. § 935(a): 5 cases
Dulin v. Comm'r, 70 F.2d 828 (6th Cir. 1934). “1, 1920, the basis for determining gain was March 1,1913, value, under section 204 (a) (2) of the same act, 26 USCA § 935 (a) (2). The Commissioner was of the opinion that the gift was not consummated in 1920, and his deficiency assessment was confirmed by the Board of Tax…”
Rice v. Comm'r, 47 F.2d 99 (1st Cir. 1931).
Huggett v. Burnet, 64 F.2d 705 (D.C. Cir. 1933).
Hillyer, Edwards, Fuller, Inc. v. United States, 52 F.2d 742 (E.D. La. 1931).
Lucas v. Daniel, 45 F.2d 58 (5th Cir. 1930).
26 U.S.C. § 935(a)(5): 1 case
Williams v. Comm'r, 44 F.2d 467 (8th Cir. 1930). “" Section 204 (26 USCA § 935), so far as here material, reads as follows: "Sec.”
26 U.S.C. § 935(a)(8): 1 case
Osburn California Corp. v. Welch, 39 F.2d 41 (9th Cir. 1930).
26 U.S.C. § 935(c): 1 case
Darby-Lynde Co. v. Alexander, 44 F.2d 186 (W.D. Okla. 1930).
26 U.S.C. § 935(c)(2): 1 case
Ratliff v. Comm'r, 36 B.T.A. 762 (B.T.A. 1937).
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