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Abstract: 

We discuss developments involving the mandatory repatriation tax, tax issues around cryptocurrency, temporary loosening of some reporting requirements, realization developments (including charitable contribution substantiation rules), taxation and the Administrative Procedure Act, characterization of Obamacare’s shared responsibility payment for bankruptcy law purposes, and a case involving one nonrecognition provision, Section 104(a)(2).

Keywords: mandatory repatriation tax, cryptocurrency losses, wash sales rules, reporting requirements, income realization, charitable contribution substantiation, S corporation losses, hobby losses, Administrative Procedure Act, Obamacare shared responsibility

Affiliations:  1: Journal of Taxation of Investments.