McLaulin v. Comm'r of Internal Revenue

Core Citations

REVERSES OTHER CASE

• Waterman S.S. Corp. v. Comm'r of Internal Revenue

This document cites

• Federal Cases - Simon v. C.I.R.
• Federal Cases - Commissioner of Internal Revenue v. Gordon Bann v. Commissioner of Internal Revenue
• Federal Cases - General Utilities Operating Co v. Helvering
• Federal Cases - Waterman S.S. Corp. v. Comm'r of Internal Revenue
• Federal Cases - Norfolk Southern Corp. v. Comm'r of Internal Revenue, s. 19305–91



See all quotations

• Federal Cases - Newberry v. Comm'r of Internal Revenue
• Federal Cases - Jasionowski v. Comm'r of Internal Revenue
• Federal Cases - Norfolk Southern Corp. v. Comm'r of Internal Revenue
• Federal Cases - Waterman Steamship Corporation v. CIR
• Federal Cases - Pasqualini v. Comm'r of Internal Revenue
• Federal Cases - Spiegelman v. Comm'r of Internal Revenue, 15829–92.
• Federal Cases - Simon v. Comm'r of Internal Revenue
• Federal Cases - CIR v. Gordon
• Federal Cases - Exxon Corp. v. Comm'r of Internal Revenue
• Federal Cases - CIR v. Baan
• US - Reference Stubs - Distributions
• US - Reference Stubs - Adjustments to basis of stock of shareholders, etc.
• US - Reference Stubs - Definitions relating to corporate reorganizations
• US - Reference Stubs - Assumption of liability
• US - Reference Stubs - Distributions of property
• US - Reference Stubs - S corporation defined
• US - Reference Stubs - Receipt of additional consideration
• US - Reference Stubs - Distribution of stock and securities of a controlled corporation
• US - Reference Stubs - Tax imposed on certain built-in gains
• US - Reference Stubs - Distributions in redemption of stock
• US - Reference Stubs - Taxability of corporation on distribution
• US - Reference Stubs - Pass-thru of items to shareholders