1. The instructions accompanying the federal income tax return (Form 1040) provide examples of items that must be included in gross income, but they do not list all possible types of income subject to tax. Would these instructions be improved if they included a complete listing of taxable sources of income? Indicate the source of your opinion.
2. Does the economist's concept of recognizing income differ from the concept used in measuring taxable income?
3. What is the purpose of constructive receipt doctrine? Explain.
4. When a payment based on the divorce agreement between spouses can be qualified as alimony?

5. For a person who receive social security benefits what effect if any can an increase in other income have on that person's taxable income?

6. What is the difference between cafeteria plan and employee flexible spending plan?

7. Employees may received compensations for being injured while working. DO you believe that such compensation inclusion or exclusion in the gross income may be different if the injured employee receiving such compensation is self-employed or regular employee by a business? Explain.

8. Is life insurance received benefits excluded from gross income or included? Explain.