This article is within the scope of WikiProject Law, an attempt at providing a comprehensive, standardised, pan-jurisdictional and up-to-date resource for the legal field and the subjects encompassed by it.LawWikipedia:WikiProject LawTemplate:WikiProject Lawlaw articles
This article is within the scope of WikiProject Taxation, a project which is currently considered to be inactive.TaxationWikipedia:WikiProject TaxationTemplate:WikiProject TaxationTaxation articles
This article is within the scope of WikiProject United States, a collaborative effort to improve the coverage of topics relating to the United States of America on Wikipedia. If you would like to participate, please visit the project page, where you can join the ongoing discussions.
Need to double check on the section references at the time the Higgins case was decided. The references to section 162 and section 212 are references to the applicable sections under the 1954/1986 Internal Revenue Code, which was post-Higgins. Stay tuned. Famspear (talk) 22:16, 18 February 2008 (UTC)[reply]
OK, I've updated the article to reflect the statutory sections. Famspear (talk) 22:39, 18 February 2008 (UTC)[reply]
