129 F.2d 84 (7th Cir. 1942), 7898, Commissioner of Internal Revenue v. McCarthy
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- Federal Cases - 124 F.2d 416 (2nd Cir. 1942), 101, Commissioner of Internal Revenue v. Abramson
- Federal Cases - 100 F.2d 966 (6th Cir. 1939), 7572, Rhodes v. Commissioner of Internal Revenue
- Federal Cases - 58 F.2d 128 (6th Cir. 1932), 5944, Denman v. Brumback
- 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