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Full-Text Articles in Law
History Of Taxation In The United States, Randolph E. Paul
History Of Taxation In The United States, Randolph E. Paul
William & Mary Annual Tax Conference
No abstract provided.
Basic Tax Issues, Roy Blough
Basic Tax Issues, Roy Blough
William & Mary Annual Tax Conference
No abstract provided.
Taxation - Federal Income Tax - Meals And Lodging Under The 1954 Code, John H. Mcdermott
Taxation - Federal Income Tax - Meals And Lodging Under The 1954 Code, John H. Mcdermott
Michigan Law Review
Before discussing the application of the 1954 Internal Revenue Code with regard to the taxability of meals and lodging furnished an employee by his employer, several fundamental tax concepts should be examined. The first of these involves the definition of gross income, which for many years has been cast in broad statutory language. For example, section 22(a) of the 1939 Internal Revenue Code provided that gross income includes " ... gains, profits, and income derived from salaries, wages, or compensation for personal service ... of whatever kind and in whatever form paid .... " Comprehensive as these terms appear, gross …
Lore: How To Win A Tax Case, John J. Raymond
Lore: How To Win A Tax Case, John J. Raymond
Michigan Law Review
A Review of How to Win A Tax Case. By Martin M. Lore