Union Electric Company of Missouri v. The United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• regulations governing consolidated returns for affiliated corporations promulgated under Int.Rev. Code of 1939, § 141(b)
• Secretary's consolidated return regulations, “unlike ordinary Treasury Regulations, are legislative in character and have the force and effect of law.”
• “They do not purport to define the composition of the group or the existence of the group generally.”

Source: CourtListener parenthetical corpus (CC0).