id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-2375	Shores, David F.	Reexamining the Relationship Between Capital Gain and the Assignment of Income	1980	40	.pdf	application/pdf	17772	795	58	The coupons were characterized as income interests which could not be assigned by gift.^^ Similarly, the Lake Court characterized the oil payment right as an income interest which could not be sold at capital rates, stating: Only a fraction of the oil . . . In dealing with cer- tain types of property interests, such as franchises and contractual rights, which the Supreme Court has not considered specifically, the lower courts have applied ambiguous and specious standards in con- struing the capital gain provisions.	cache/inlawrev-2375.pdf	txt/inlawrev-2375.txt