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 for income tax purposes.
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| - Corn Products Refining Co. v. Commissioner (en)
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| - 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 for income tax purposes. (en)
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- Corn Products Refining Company v. Commissioner of Internal Revenue (en)
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| - Warren, Black, Reed, Frankfurter, Douglas, Burton, Minton (en)
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| - Internal Revenue Code ยง 1221 (en)
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| - Corn Products Refining Company v. Commissioner, (en)
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| - Corn Products Refining Company v. Commissioner of Internal Revenue (en)
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| - Futures contracts on corn of food company were capital assets, and gains and losses on them were not capital but ordinary income and loss. (en)
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| - Corn Products Refining International Co. v. Commissioner (en)
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| - 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 for income tax purposes. (en)
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