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Short Takes: Recent Developments of Interest to Investors  


Author:  Staff Editors.


Source: Volume 41, Number 02, Winter 2024 , pp.59-78(20)




Journal of Taxation of Investments

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Abstract: 

We discuss developments involving tax procedure, Mann Construction Co. v. U.S., 90-day rule, Culp v. Comm’r, doctrine of equitable tolling, high-income audits, Moore v. U.S., filing and reporting obligations, IRC Sec. 6050W(e), digital assets, Notice 2023-71, income recognition, IRA withdrawals and distributions, Notice 2023-69, nonrecognition transactions, IRC Sec.1202, IRC Sec. 1033, IRC Sec. 104(a)(2), deductions, alternative fuels credit.

Keywords: tax procedure, reporting and filing obligations, income recognition and deduction issues, the economic-substance doctrine, the step-transaction doctrine, and the alternative fuels credit

Affiliations:  1: Journal of Taxation of Investments.

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