- What policies does a broad definition of “gross income” implement and how?
- What is the tax treatment of a return of capital? How does this treatment implement the principle that we tax income once?
- In determining whether a taxpayer should include certain forms of consumption in his/her gross income, why should it matter that taxpayer has no discretion in what it is he or she must consume (for example, a trip to Germany to view Volkswagon facilities)?
- The use of appreciated property to pay for something implements the principal that we tax all income once. How?
- What economic distortions result from the Code’s failure to tax imputed income?
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Wrap-up Questions for Chapter 2
- Front Matter
- Body Matter
- Back Matter