Babin v. C.I.R.

Core Citations

STATUTE CODIFIES

• United States v. Kirby Lumber Co

CITED in

• Winn v. Commissioner of Internal Revenue, T.C. Memo. 2008-172 (U.S.T.C. 7/21/2008)

This document cites

• Federal Cases - Threlkeld v. C.I.R.
• Federal Cases - CenTra, Inc. v. U.S.
• Federal Cases - Stackhouse v. United States
• Federal Cases - Peilte v. Comm'r of Internal Revenue (In re Estate of Delman)
• Federal Cases - United States v. Basye 8212 1022



See all quotations

• Federal Cases - Dallas T. & T. Warehouse Co. v. Commissioner of Int. Rev., 7046.
• Federal Cases - United States v. Kirby Lumber Co
• Federal Cases - Gershkowitz v. Comm'r of Internal Revenue
• Federal Cases - Astoria Marine Constr. Co. v. Comm'r of Internal Revenue
• US - Reference Stubs - Partnership computations
• US - Reference Stubs - Basis of distributee partner's interest
• US - Reference Stubs - Gross income defined
• US - Reference Stubs - Income and credits of partner
• US - Reference Stubs - Treatment of certain liabilities
• US - Reference Stubs - Partners, not partnership, subject to tax
• US - Reference Stubs - Extent of recognition of gain or loss on distribution
• US - Reference Stubs - Determination of basis of partner's interest