includible/includable

[GSCole]

In the Wall Street Journal of 3 May 2000, front-page, column 5, "Paul
Caron of Cincinnati Law School says" that computer searches showed "many
more tax-code references to 'includible' than 'includable.'  But their
searches also show courts generally prefer 'includable.'"  The
commentary came about on an Internet discussion group of more than 200
tax-law professors.

George S. Cole   gscole at ark.ship.edu
Shippensburg University