written contract (§26(c)(1))
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 326 U.S. 425 - Hercules Gasoline Co. v. Commissioner · 1945Most cited · 18 citing opinions
Section 26(c)(1) is confined to contracts made with creditors and does not extend to restrictions imposed within the body corporate. Section 26(c)(1) is limited to contracts involving ordinary obligations to creditors.