Hostname: page-component-78c5997874-j824f Total loading time: 0 Render date: 2024-11-14T08:52:59.175Z Has data issue: false hasContentIssue false
  • English
  • Français

Schweitzer v. Commissioner of Internal Revenue. 376 F. 2d 30.

Published online by Cambridge University Press:  28 March 2017

Get access Rights & Permissions [Opens in a new window]

Abstract

An abstract is not available for this content so a preview has been provided. Please use the Get access link above for information on how to access this content.
Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'

Keywords

Confiscation of property of American nationals abroaddenial of income tax deduction for loss thereofthe law of the United States
Type
Judicial Decisions
Information
American Journal of International Law , Volume 61 , Issue 4 , October 1967 , pp. 1066 - 1067
Copyright
Copyright © American Society of International Law 1967

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

1 Sec. 165(a) GENERAL RULE: There shall be allowed as a deduction any loss sustained during the taxable year and not compensated for by insurance or otherwise.

2 International Claims Settlement Act of 1949 as amended, 22 TJ.S.C. §1621 et seq. (Supp., 1964).