Author
Samuel D. Brunson
Posts
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ArticleVol. 100 · Iss. 5
Good Intentions: Administrative Fiat and the General Welfare Exclusion
Abstract Since its introduction in 1913, the federal income tax has viewed income expansively, subjecting virtually all types of enrichment as gross income unless…
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ArticleVol. 91 · Iss. 1
Taxing Polygamy
The tax law treats married and unmarried taxpayers differently in several respects. Married persons, for example, can file and pay their taxes as a…