taxable unit
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 311 U.S. 195 - Taft v. Helvering · 1940Most cited · 70 citing opinions
The principle that the joint return is to be treated as the return of a 'taxable unit' and as though it were made by a 'single individual' would be violated if in making a joint return each spouse were compelled to calculate his or her charitable contributions as if he or she were making a separate return.
How often courts cite the case defining “taxable unit”
Court decisions citing the opinion that defined “taxable unit” — 70 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.