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- Title
The Taxation of Gratuitous Services Gone Out of "Control".
- Authors
MADISON, ALLEN D.
- Abstract
The article focuses on issues surrounding the taxation of gratuitous services and statutory exclusion of gratuitous services from gross income. Topics discussed include two nonstatutory exclusions from gross income such as imputed income and gratuitous services, the decision of the U.S Court of Appeals and the Tax Court in case Commissioner v. Daehler and case Commissioner v. Minzner that addressed tax exclusion claims.
- Subjects
TAX exclusions; UNITED States appellate courts; GROSS income; LEGAL judgments; COMMISSIONERS; TAX courts; TAXATION; TAX laws; ACTIONS &; defenses (Law)
- Publication
University of Memphis Law Review, 2014, Vol 45, Issue 1, p115
- ISSN
1080-8582
- Publication type
Article