Footnotes
Module 10
1
Detroit Edison Cov. Com. (1943, S Ct) 30 AFTR 1096, 319 US 98, 43-1 USTC 9418
2
Reg 1.167(a)-2
3
Rev Rul 75-137, 1975-1 CB 74; rev Rul 69-606, 1969-2 CB 33; Clinger, W. Cordell, (1990) TC Memo 1990-459, PH TCM 90459 Rudie, Grant Jr., (1967) 49 TC 131; Potts, Davis & Co v. Com., (1970, CA9) 26 AFTR 2d 70-5568, 431 F2d 1222, 70-2 USTC 9635, affg(1968) TC Memo 1968-257, PH TCM 68257
4
Reg _ 1.167(a)-10(a); Burnet v. Thompson Oil & Gas Co, (1931, S
Ct) 9 AFTR 1434, 283 US 301, 2 USTC 707; Parks, James, trans v. U.S.,
(1976, DC WI) 37 AFTR 2d 76-1107, 76-1 USTC 9331; Motor Car Supply
Co, (1927) 9 BTA 556.
5
Com. v. Kennedy Laundry Co, (1943, CA7) 30 AFTR 959, 133 F2d
660, 43-1 USTC 9290, cert den(1943, S Ct) 319 US 770, 87 L Ed 1718.
6
Sec. 168(e)(2)
7
Sec. 168(b)(1)
8
Code Sec. 168(i) (6) (A)
9
IRS Pub No. 534, pp.14
10
Sec. 179 (b) (2)
11
Regs. Sec. 1.179-1(b)
12
Regs. Sec. 1.179-1(b)
13
Conf Rept No. 98-861 (PL 98-369) p. 1028
14
Regs. Sec. 1.1060-1T(b)(2)
15
Sec. 611(b)
16
Rev. Rul. 68-430, 1968-2 CB 42
17
Regs. Sec. 1.611-1(a) and Sec. 613(b)(7)
18
Regs. Sec. 1.611-2(a)