Bowers v. Kerbaugh-Empire Co.

Bowers v. Kerbaugh-Empire Co., 271 U.S. 170 (1926),, was a case in which the United States Supreme Court held that no taxable income arose from the repayment in German marks of loans that had originally been made in U.S. dollars, despite the fact that the marks had gone down in value relative to the dollar since the loan had been made. ^[1]

8 relations: CCH (company), Deutsche Mark, Lawyers' Edition, LexisNexis, List of United States Supreme Court cases, volume 271, Sixteenth Amendment to the United States Constitution, Supreme Court of the United States, United States v. Kirby Lumber Co..

CCH (company)

CCH (Commerce Clearing House), a Wolters Kluwer business, is a provider of software and information services for tax, accounting and audit workers.

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Deutsche Mark

The Deutsche Mark ("German mark"), abbreviated "DM" or, was the official currency of West Germany from 1948 until 1990 and later the unified Germany from 1990 until 2002.

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Lawyers' Edition

The United States Supreme Court Reports, Lawyers' Edition, or Lawyers' Edition (L. Ed. and L. Ed. 2d in case citations) is an unofficial reporter of Supreme Court of the United States opinions.

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LexisNexis

LexisNexis Group is a corporation providing computer-assisted legal research as well as business research and risk management services.

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List of United States Supreme Court cases, volume 271

This is a list of all the United States Supreme Court cases from volume 271 of the United States Reports.

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Sixteenth Amendment to the United States Constitution

The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on the United States Census.

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Supreme Court of the United States

The Supreme Court of the United States (sometimes colloquially referred to by the acronym SCOTUS) is the highest federal court of the United States.

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United States v. Kirby Lumber Co.

United States v. Kirby Lumber Co., 284 U.S. 1 (1931), was a case in which the United States Supreme Court held that when a corporation settles its debts for less than the face amount, a taxable gain has occurred.

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Redirects here:

271 U.S. 170, 271 US 170, Bowers v Kerbaugh-Empire Co., Bowers v. Kerbaugh-Empire, Bowers v. Kerbaugh-Empire Co, Bowers, Collector of Internal Revenue v. Kerbaugh-Empire Co..

References

[1] https://en.wikipedia.org/wiki/Bowers_v._Kerbaugh-Empire_Co.

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