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Tax Treatment of Section 16(b) Repayments: Tax Court Again Reversed, Cummings v. Commissioner, 506 F.2d 449 (2d Cir. 1974)

  • Tax Treatment of Section 16(b) Repayments: Tax Court Again Reversed, Cummings v. Commissioner, 506 F.2d 449 (2d Cir. 1974)

    Case Comment

    Tax Treatment of Section 16(b) Repayments: Tax Court Again Reversed, Cummings v. Commissioner, 506 F.2d 449 (2d Cir. 1974)

Keywords: Income tax -- Deductions -- United States, Insider trading, Cummings v. Commissioner, 506 F.2d 449 (2d Cir. 1974)

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Published on
1975-01-01