[Know et al]

... so if a Boy Scout helps an old lady across the street, should she report as income the cost of hiring a guide to preform the same task for her as the Scout provided free of charge?

No, there is no monetary value to crossing the street.

[Mark was here]

You missed the cost of hiring someone for mobilty assistance.

[MrB]

We need to be careful about this “imputed income”.

There was some talk in Congress (clearly a pro-union thug idea) that if you did labor in your own home, it was “imputed income” because you wouldn’t be paying for that labor to be done by someone else. Yes, the twisted mind of a liberal.