Tax Treatment of Section 16(b) Repayments: Tax Court Again Reversed, Cummings v. Commissioner, 506 F.2d 449 (2d Cir. 1974) (Washington University Law Quarterly, 1975)
Keywords: Income tax -- Deductions -- United States; Insider trading; Cummings v. Commissioner; 506 F.2d 449 (2d Cir. 1974)