122 F.2d 443 (2nd Cir. 1941), 366, Commissioner of Internal Revenue v. Kay Mfg. Corporation
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- Federal Cases - 62 F.2d 777 (2nd Cir. 1933), 53, Wild v. Commissioner of Internal Revenue
- Federal Cases - 109 F.2d 359 (5th Cir. 1940), 9217, Centennial Oil Co. v. Thomas
- Federal Cases - 122 F.2d 361 (4th Cir. 1941), 4801, Helvering v. Credit Alliance Corporation
- Federal Cases - 276 U.S. 233 (2005), Hellmich v. Hellman
- Code of Federal Regulations - Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group) generally applicable for corporations becoming members of a group before June 25, 1999
