A Monologue on the Taxation of Business Gifts
17 Pages Posted: 20 Mar 2009
When this essay was written, law reviews were publishing a lot of "dialogues," and the author decided, probably stupidly, that a monologue would be appropriate for a humor symposium in the BYU Law Review. Well-hidden among the sophomoric humor is a serious rumination on the tax treatment of business gifts, including discussions of the Supreme Court's 1960 decision in Commissioner v. Duberstein and section 274(b) of the Internal Revenue Code.
Keywords: Humor, Taxation, Business Gifts, Commissioner v. Duberstein, IRC section 274(b)
JEL Classification: K34
Suggested Citation: Suggested Citation