People may store their pictures as ongoing collections in shoeboxlike containers, or they may order them carefully in albums...

For who diſtinguiſheth thee?

Prepayments of drilling expenses are deductible by tax-shelter investors only if the well is “spudded” within 90 days after the close of the taxable year in which the prepayment was made, and the deduction is limited to the original amount of the investment.

not to outsport discretion