Tax law - U.K. windfall tax constitutes U.S. income tax under I.R.C. 901(b) (1) - PPL Corp. v. Commissioner.

This document cites

• Federal Cases - 221 F.2d 134 (2nd Cir. 1955), 29, C.I.R. v. American Metal Co.
• Federal Cases - 330 F.2d 128 (5th Cir. 1964), 20040, United States v. Waterman Steamship Corp.
• Federal Cases - 138 F.3d 1139 (7th Cir. 1998), 96-3632, Amoco Corp. v. C.I.R.
• Federal Cases - 192 F.Supp. 358 (N.D.Iowa 1961), Civ. 916, Motland v. United States
• Federal Cases - 203 F.Supp. 915 (S.D.Ala. 1962), Civ. A. 2284, Waterman S.S. Corp. v. United States



See all quotations

• Federal Cases - 459 F.2d 513 (Fed. Cir. 1972), 184-68, Bank of America Nat. Trust & Sav. Ass'n v. United States
• Federal Cases - 677 F.2d 72 (Fed. Cir. 1982), 481-76, Inland Steel Co. v. United States
• Federal Cases - 856 F.2d 170 (Fed. Cir. 1988), 88-1201, Goodyear Tire & Rubber Co. v. United States
• Federal Cases - 163 F.3d 1363 (D.C. Cir. 1999), 98-1039, Riggs Nat. Corp. & Subsidiaries v. C.I.R.
• Federal Cases - 493 U.S. 132 (1989), 88-1474, United States v. Goodyear Tire and Rubber Company
• Federal Cases - 104 T.C. 256 (T.C. 1995), 22608-91, Phillips Petroleum Company v. Commissioner of Internal Revenue
• Federal Cases - 113 T.C. 338 (T.C. 1999), 23331-95, Exxon Corp. v. Commissioner of Internal Revenue
• Federal Cases - 61 T.C. 752 (1974), 3568-71, Bank of America National Trust and Savings Association v. C.I.R.
• Federal Cases - 552 U.S. 421 (2008), 06-1509, Boulware v. United States
• Federal Cases - 569 U.S. 329 (2013), 12-43, PPL Corp. v. Commissioner of Internal Revenue
• Federal Cases - 285 U.S. 1 (1932), 378, Burnet v. Chicago Portrait Co.
• Federal Cases - 302 U.S. 573 (1938), 55, Biddle v. Commissioner of Internal Revenue
• Federal Cases - 324 U.S. 331 (1945), 581, Commissioner of Internal Revenue v. Court Holding Co.
• Federal Cases - 350 U.S. 308 (1956), Commissioner of Internal Revenue v. Southwest Exploration Co.