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Latest comment: 16 years ago2 comments1 person in discussion
Need to double check on the section references at the time the Higgins case was decided. The references to section 162 and section 212 are references to the applicable sections under the 1954/1986 Internal Revenue Code, which was post-Higgins. Stay tuned. Famspear (talk) 22:16, 18 February 2008 (UTC)Reply
OK, I've updated the article to reflect the statutory sections. Famspear (talk) 22:39, 18 February 2008 (UTC)Reply
