Short Takes: Recent Developments of Interest to Investors
Author: Staff Editors.
Source: Volume 33, Number 02, Winter 2016 , pp.69-88(20)

< previous article |return to table of contents
Abstract:
This installment of Short Takes discusses recent tax developments of interest to investors, including cases and rulings dealing with characterization, realization, passive activities, economic substance, capitalization and basis, and aspects of home ownership.Keywords: characterization of income and debt, income realization, passive activity losses, economic substance, basis, capitalization, home-related deductions and gains
Affiliations:
1: Journal of Taxation of Investments.