Logourl black

Assignment of Income Doctrine

Definition

A doctrine established in Lucas v. Earl, 281 U.S. 111 (1930), providing that a taxpayer must pay income tax on any money paid to an assignee if the taxpayer solely provided all services to earn the money.

Related Rules [?]


The related rules section is for members only and includes a compilation of all the rules of law in Quimbee's database relating to this key term.

To access the related rules, please start your free trial or log in.