1. The beginning of chapter 3 mentions that an exclusion and a deduction are not the same thing. Please define each of these terms and state why they are not the same thing.

2. The text mentions court cases where one of the items that needed to be determined was the actual amount of income someone was considered to have received. Please spell out what is considered to be income and make sure to include notes on if this is just cash received or if this could include other items as well.

3. The textbook mentions business gifts that are given out. When do these become a source of taxable income to the recipient?

4. According to the textbook on page 177 (under B), when may an employee exclude an employer-provided meal from income?

5. Why is the receipt of cash so rarely excluded from a taxpayers gross income? If an employer gave an employee a gift card to a particular store, should the employee be treated as having received cash for purposes of the income tax? Are there additional facts you might want to know?