id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-386	Dodge, Joseph M.	Murphy and the Sixteenth Amendment in Relation to the Taxation of Non-Excludable Personal Injury Awards	2022	60	.pdf	application/pdf	28882	1317	58	However, it took a relatively short time for “capital” to be equated161 with income tax basis. A tax in which there is no capital recovery (positive or negative) is called by different names, such as “expenditure tax,” “consumed income tax,” and “cash-flow consumption tax.”	cache/ftr-386.pdf	txt/ftr-386.txt