UNITED CALIFORNIA BANK V. UNITED STATES

Core Citations

DISAGREES OTHER CASE

• Statler Trust v. CIR

This document cites

• Federal Cases - Weil v. Commissioner of Internal Revenue, 12456.
• Federal Cases - Read v. United States
• Federal Cases - Meissner v. United States
• Federal Cases - Chartier Real Estate Company v. Commissioner of Internal Revenue, 7513-15.
• Federal Cases - Monen v. Comm'r of Internal Revenue (In re Estate of Sidles)



See all quotations

• Federal Cases - United California Bank v. U.S.
• Federal Cases - Chartier Real Estate Co. v. Comm'r of Internal Revenue, Docket Nos. 838-66
• Federal Cases - United States v. Foster Lumber Company, Inc
• Federal Cases - Weil v. Comm'r of Internal Revenue
• Federal Cases - Freuler v. Helvering
• Federal Cases - Statler Trust v. CIR
• US - Reference Stubs - Recipients of income in respect of decedents
• US - Reference Stubs - Imposition of tax
• US - Reference Stubs - Deduction for estates and trusts accumulating income or distributing corpus
• US - Reference Stubs - Charitable, etc., contributions and gifts
• US - Reference Stubs - Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
• US - Reference Stubs - Partial exclusion for gain from certain small business stock
• US - Reference Stubs - Limitation on charitable deduction
• US - Reference Stubs - Special rules applicable to sections 661 and 662
• US - Reference Stubs - Net operating loss deduction
• US - Reference Stubs - Definitions applicable to subparts A, B, C, and D
• US - Reference Stubs - Repealed
• US - Reference Stubs - Special rules for credits and deductions
• US - Reference Stubs - Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
• US - Reference Stubs - Exemption from tax on corporations, certain trusts, etc.