taxable unit
Defined in 1 dictionary — Case Law
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.