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)

Author:

Abstract

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

How to Cite: (1975) “Tax Treatment of Section 16(b) Repayments: Tax Court Again Reversed, Cummings v. Commissioner, 506 F.2d 449 (2d Cir. 1974)”, Washington University Law Review. 1975(3).