A Question Important to Investors (Whether They Realize It or Not): Is Realization a Constitutional Requirement for Income Taxation? | EBSCOhost

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Title: A Question Important to Investors (Whether They Realize It or Not): Is Realization a Constitutional Requirement for Income Taxation?
Authors: Jensen, Erik M.
Publication: Journal of Taxation of Investments, 2013, Vol 31, Issue 1, p19
ISSN: 0747-9115
Publication type: Academic Journal