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Short Takes: Recent Developments of Interest to Investors  


Author:  Staff Editors.


Source: Volume 33, Number 03, Spring 2016 , pp.77-95(19)




Journal of Taxation of Investments

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Abstract: 

This edition of Short Takes addresses judicial and administrative developments affecting characterization, realization, economic substance, passive activity loss rules, basis, capitalization, depreciation, and involuntary conversions.

Keywords: PATH Act, Brinkley v. Commissioner, qualified subsidiary, Evans v. Commissioner, foreign currency contract, Wright v. Commissioner, Steinberg v. Commissioner, disguised sales, modification of debt instrument, rescission doctrine, economic substance,

Affiliations:  1: Civic Research Institute.

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