Talk:Internal Revenue Code section 212

To do
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)

OK, I've updated the article to reflect the statutory sections. Famspear (talk) 22:39, 18 February 2008 (UTC)