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  2. Corn Products Refining Co. v. Commissioner - Wikipedia

    en.wikipedia.org/wiki/Corn_Products_Refining_Co...

    Internal Revenue Code § 1221 Corn Products Refining Company v. Commissioner , 350 U.S. 46 (1955), is a United States Supreme Court decision that helps taxpayers classify whether or not the disposition of a commodity futures contract by a business of raw materials as part of its hedging of business risk is an ordinary or capital gain or loss ...

  3. Arkansas Best Corp. v. Commissioner - Wikipedia

    en.wikipedia.org/wiki/Arkansas_Best_Corp._v...

    Internal Revenue Code § 1221 Arkansas Best Corporation v. Commissioner , 485 U.S. 212 (1988), is a United States Supreme Court decision that helps taxpayers classify whether or not the sale of an asset is an ordinary or capital gain or loss for income tax purposes.

  4. 1231 property - Wikipedia

    en.wikipedia.org/wiki/1231_property

    1231 Property is a category of property defined in section 1231 of the U.S. Internal Revenue Code. [1] 1231 property includes depreciable property and real property (e.g. buildings and equipment) used in a trade or business and held for more than one year. Some types of livestock, coal, timber and domestic iron ore are also included.

  5. The Internal Revenue Code has three elements that ... - AOL

    www.aol.com/internal-revenue-code-three-elements...

    The Internal Revenue Code, which Stephen King declares is “the scariest thing he has ever read," has three major elements that address and acknowledge the value of added and/or advanced ...

  6. Cesarini v. United States - Wikipedia

    en.wikipedia.org/wiki/Cesarini_v._United_States

    The taxpayers asserted three arguments: (1) $4,467.00 is not includable in gross income under Internal Revenue Code section 61; [2] (2) Even if the money was gross income, it was due and owing in the year the piano was purchased, 1957, and by 1964 the statute of limitations provided by 26 U.S.C. Sec. 6501 [3] had elapsed; and (3) If the money ...

  7. Internal Revenue Code - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code

    The text of the Internal Revenue Code as published in title 26 of the U.S. Code is virtually identical to the Internal Revenue Code as published in the various volumes of the United States Statutes at Large. [3] Of the 50 enacted titles, the Internal Revenue Code is the only volume that has been published in the form of a separate code.

  8. Hotchpot - Wikipedia

    en.wikipedia.org/wiki/Hotchpot

    A section 1231 loss is any loss that occurs under the same circumstances required for a section 1231 gain. Under this definition, the term “property used in the trade or business” is subject to the limitations of Section 1231(b) of the Internal Revenue Code.

  9. Seeing the number 1212 everywhere? Here's what it might mean

    www.aol.com/seeing-number-1212-everywhere-heres...

    According to numerologists, angel number 1212 suggests harmony and balance are ahead. It's about trusting yourself, and accepting changes with an open mind.