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Accelerated death benefits
Accountable plan
Accrual method
Alimony
Annuity
Assignment of income doctrine
Barter clubs
Cash method
Claim of right doctrine
Community property systems
Constructive receipt doctrine
Disability insurance
Discharge of indebtedness
Earned income
Flow-through entities
Fringe benefits
Gift
Gross income
Imputed income
Inheritance
Installment sale
Municipal bond
Nonrecognition provisions
Qualified retirement accounts
Realization principle
Return of capital
Tax basis
Tax benefit rule
Unearned income
Wherewithal to pay
