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Short Takes: Recent Developments of Interest to Investors  


Author:  Staff Editors.


Source: Volume 32, Number 02, Winter 2015 , pp.65-87(23)




Journal of Taxation of Investments

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Abstract: 

This installment of Short Takes reports on recent developments in the following areas: the character of gain or loss; realization; limitations on deductibility of losses from passive activities; the economic substance doctrine; basis, capitalization, and depreciation; home ownership; and the general welfare doctrine.

Keywords: character of gain or loss; income realization; passive activity losses; economic substance doctrine; basis; capitalization; depreciation; home ownership; general welfare

Affiliations:  .

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