1. IRC § 61(a).
2. Commissioner v. Kowalski , 434 U.S. 77, 82 (1977), quoting from Helvering v. Clifford , 309 U.S. 331, 334 1940
3. See § 2.1, text accompanied by note 4.
4. Simon v. Eastern Kentucky Welfare Rights Organization , 426 U.S. 26, 29, note 1 1976
5. Id . at 28.