Good Intentions: Administrative Fiat And The General Welfare Exclusion

Samuel D. Brunson (Loyola-Chicago; Google Scholar) & Christian A. Johnson (Widener), Good Intentions: Administrative Fiat and the General Welfare Exclusion, 100 Wash. U. L. Rev. 1411 (2023): 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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