Abstract
This Article examines and exposes the confusion in the law regarding employer gifts under section 274(b) of the Internal Revenue Code. The authors conclude that the "detached and disinterested generosity" test articulated in Commissioner v. Duberstein is an inappropriate standard for distinguishing gifts from compensation, thus posing uncertainties for practitioners. The authors then provide practitioners guidance for operating within the current framework and suggest a new method for Congress to handle the problems which prompted section 274(b).
How to Cite
25 Ariz. L. Rev. 907 (1983)
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