Short Takes: Recent Developments of Interest to Investors
Author: Staff Editors.
Source: Volume 33, Number 03, Spring 2016 , pp.77-95(19)
< previous article |return to table of contents
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.