Taxation—“Overnight Rule" of Commissioner of Internal Revenue Service is Valid Under § 162(a)(2) of Int. Rev. Code of 1954

Authors

Mary E. Bisantz

First Page

954

Document Type

Recent Case

Rights

Abstract

United States v. Correll, 389 U.S. 299 (1967).

Recommended Citation

Mary E. Bisantz, Taxation—“Overnight Rule" of Commissioner of Internal Revenue Service is Valid Under § 162(a)(2) of Int. Rev. Code of 1954, 17 Buff. L. Rev. 954 (1968).
Available at: https://digitalcommons.law.buffalo.edu/buffalolawreview/vol17/iss3/22