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Short Takes: Recent Developments of Interest to Investors  


Author:  Staff Editors.


Source: Volume 34, Number 03, Spring 2017 , pp.71-94(24)




Journal of Taxation of Investments

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Abstract: 

This edition of Short Takes looks at developments related to non-recognition of gain, characterization of bad debt, realization of income and deductions, conservation easements, hobby losses, and capitalization and basis issues.

Keywords: gain recognition, bad debt, income recognition, involuntary conversions, characterization of losses, conservation easements, hobby loss, capitalization, basis

Affiliations:  1: Journal of Taxation of Investments.

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