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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Receipts on contract termination now treated as business income; fair market value of inventory converted to capital assets also included.</h1> Amendment adds that receipts at or in connection with termination or modification of any business contract are included as business receipts, and that the fair market value of inventory on the date it is converted into or treated as a capital asset, determined in the prescribed manner, is to be included for income purposes.

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