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Short Takes: Recent Developments of Interest to Investors  


Author:  Staff Editors.


Source: Volume 40, Number 01, Fall 2022 , pp.85-98(14)




Journal of Taxation of Investments

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Abstract: 

Discusses developments involving income realization, mark-to-market treatment, IRC Sec. 1256, PPP loans, deferred annuity contracts, deductions, charitable contribution substantiation, conservation easements, Ziroli v. Comm’r, litigation expenses, IRC Sec. 469, bad-debt deductions, IRC Sec. 280E, Sestak v. Comm’r, disguised dividends, alimony payments, character of gain or loss, capitalization, Actavis Laboratories FL. Inc. v. U.S., CCM 202224011, exclusion for military disability payments.

Keywords: realization of and deductions from income, the character of gain and loss, some capitalization disputes, and nonrecognition of military-service-related disability payments.

Affiliations:  1: Journal of Taxation of Investments.

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