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Short Takes: Recent Developments of Interest to Investors  


Author:  Staff Editors.


Source: Volume 41, Number 03, Spring 2024 , pp.71-81(11)




Journal of Taxation of Investments

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Abstract: 

The editors review developments involving tax procedure, non-recognition provisions and doctrines, Madoff-related litigation, and the definition of alimony.

Keywords: tax procedure, filing deadlines, Culp v. Comm’r, Frutiger v. Comm’r, IRC Sec. 170(h)(5), FBAR violations, amicus briefs, “small tax case” procedure, digital assets, IRC Sec. 104, general welfare exclusion, Ponzi schemes, deductibility of alim

Affiliations:  1: Journal of Taxation of Investments.

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