150 F.2d 471 (2nd Cir. 1945), 346, Blum v. Higgins
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- Federal Cases - 146 F.2d 388 (2nd Cir. 1944), 37, C.I.R. v. Pierce
- Federal Cases - 103 F.2d 982 (3rd Cir. 1939), 6659, Bodine v. Commissioner of Internal Revenue
- Federal Cases - 111 F.2d 19 (9th Cir. 1940), 9107, Avery v. Commissioner of Internal Revenue
- 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
