Social Studies, 13.02.2020 18:55 alexedwards307
While the Constitution grants Congress the power to tax income, it does not define the term. b. The Supreme Court has held that there is no income subject to tax until the taxpayer has recovered the capital invested. c. Economists measure income (economic income) by first determining the fair market value of the individual's net assets (assets minus liabilities) at the beginning and end of the year (change in net worth). d. Accounting and tax rules regarding income are the same. e. The accounting concept of income is founded on the realization principle. f. Gross income is not limited to cash received.
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