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Full-Text Articles in Law
Cancellation Of Debt And Other Incidential Items Of Income: Puritan Tax Rules In The U.S., Richard C.E. Beck
Cancellation Of Debt And Other Incidential Items Of Income: Puritan Tax Rules In The U.S., Richard C.E. Beck
Articles & Chapters
This article examines some miscellaneous and incidental forms of income from a comparative point of view. It appears that U.S. law includes as income more types of incidental items than most other countries. The items briefly considered here are (in no particular order) found money and property, gambling gains, gains from a personal hobby, isolated criminal profits, prizes and awards for merit, damages from non-physical personal injury, and gains from sale of a personal residence. The article concludes with a more thorough examination of income from the cancellation of debts (COD income) of an individual. These items have in common …
Child Care And Federal Tax Policy (Symposium: Women, Equity And Federal Tax Policy: Open Questions), Ann F. Thomas
Child Care And Federal Tax Policy (Symposium: Women, Equity And Federal Tax Policy: Open Questions), Ann F. Thomas
Articles & Chapters
No abstract provided.
Is Compromise Of A Tax Liability Itself Taxable? A Problem Of Circularity In The Logic Of Taxation., Richard C.E. Beck
Is Compromise Of A Tax Liability Itself Taxable? A Problem Of Circularity In The Logic Of Taxation., Richard C.E. Beck
Articles & Chapters
No abstract provided.