Internal Revenue Code section 162(a) (English Wikipedia)

Analysis of information sources in references of the Wikipedia article "Internal Revenue Code section 162(a)" in English language version.

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1scholar.google.com

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cornell.edu

law.cornell.edu

26 U.S.C. § 162(a).
26 U.S.C. § 195.

ecfr.gov

26 CFR 1.183-2.

justia.com

law.justia.com

Harolds Club v. Commissioner, 340 F.2d 861 (9th Cir. 1965).
Estate of Rockefeller v. Commissioner, 762 F.2d 264 (2d Cir. 1985).
Palo Alto Town & Country Village, Inc. v. Commissioner, 565 F.2d 1388 (9th Cir. 1978).

supreme.justia.com

Welch v. Helvering, 290 U.S. 111 (1933)
Commissioner v. Groetzinger, 480 U.S. 23 (1987).

leagle.com

Jenkins v. Commissioner, T.C. Memo 1983-667, 47 T.C.M. 238 (1983).
Conti v. Commissioner, T.C. Memo. 1972-89, 31 T.C.M. 348 (1972).
Trebilcock v. Commissioner, 64 T.C. 852 (1975).
See Vitale v. Commissioner, T.C. Memo 1999-131 (1999), citing Fred W. Amend Co. v. Commissioner, 55 T.C. 320, 325 (1970), affd. 454 F.2d 399 (7th Cir. 1971).

scholar.google.com

Midland Empire Packing Co. v. Commissioner, 14 T.C. 635 (1950).