Helvering v. R.J. Reynolds Tobacco Co.
E60565
United States Supreme Court case
case involving stock transactions
corporate tax case
federal tax case
Helvering v. R.J. Reynolds Tobacco Co. is a 1930s U.S. Supreme Court case that addressed federal tax treatment of corporate stock transactions involving the R.J. Reynolds Tobacco Company.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Helvering v. R.J. Reynolds Tobacco Co. canonical | 1 |
Statements (30)
| Predicate | Object |
|---|---|
| instanceOf |
United States Supreme Court case
ⓘ
case involving stock transactions ⓘ corporate tax case ⓘ federal tax case ⓘ |
| areaOfLaw |
corporate taxation
ⓘ
federal income tax ⓘ securities and stock transactions ⓘ tax law ⓘ |
| branchOfGovernment |
federal judiciary of the United States
ⓘ
surface form:
judicial branch of the United States
|
| citationJurisdiction | United States Reports ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| court | Supreme Court of the United States ⓘ |
| decadeDecided | 1930s ⓘ |
| involves |
Internal Revenue Service
ⓘ
R.J. Reynolds Tobacco Company stock ⓘ |
| jurisdiction | United States federal law ⓘ |
| languageOfRecord | English ⓘ |
| legalIssue |
interpretation of federal tax statutes as applied to corporate stock transactions
ⓘ
whether certain corporate stock transactions produce taxable income or deductible loss ⓘ |
| litigant |
Guy T. Helvering
ⓘ
R.J. Reynolds Tobacco Company ⓘ |
| namedAfter |
Guy T. Helvering
ⓘ
R.J. Reynolds Tobacco Company ⓘ |
| partyRoleOfHelvering | Commissioner of Internal Revenue ⓘ |
| relatedField |
accounting for stock transactions
ⓘ
corporate finance ⓘ Internal Revenue Service ⓘ
surface form:
federal tax administration
|
| subjectMatter |
federal tax treatment of corporate stock transactions
ⓘ
income tax characterization of gains or losses from stock transactions ⓘ tax consequences of corporate dealings in its own stock ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.