Statutory Definition
Section 1001(b) of the Internal Revenue Code defines the amount realized as "the sum of any money received plus the fair market value of the property (other than money) received." Generally, this translates to the value of what the taxpayer receives in the exchange.
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“... if, as women, we accept a philosophy of history that asserts that women are by definition assimilated into the male universal, that we can understand our past through a male lensif we are unaware that women even have a historywe live our lives similarly unanchored, drifting in response to a veering wind of myth and bias.”
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