Assertion: petitioner's income | /r/HasProperty | 26 u.s.c.
Facets:
Source sentences:
text: attributable to a trade or business carried on by the taxpayer," and hence deductible from gross income in computing adjusted gross income, 26 U.S.C. § 62(1), though only to the extent of gambling winnings, 26 U.S.C. § 165(d).