Please complete the following:

31. Code Sec. 61, in defining gross income, uses the expression Except as otherwise provided in this subtitle. Explain how this expression relates to the notion of exclusions. 32. Explain the wherewithal-to-pay concept, and how this concept sometimes overrides the financial accounting treatment of a particular item. 33. Explain the fruit and tree analogy as it relates to income and the assignment of income doctrine. 35. Describe the concept of severability and its importance in the Eisner v. Macomber and Helvering v. Brunn cases. 38. Explain the significant contributions of the Old Colony Trust decision that taxed a company officer on the payment of his income tax liability by the corporation. 40. In the Duberstein case, the accounting records of Mohawk Corporation played a role in the decision to tax Duberstein on the value of the new Cadillac received from Mohawk. Explain why the accounting records were important in this regard