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Short Takes: Recent Developments of Interest to Investors  


Author:  Staff Editors.


Source: Volume 33, Number 04, Summer 2016 , pp.75-84(10)




Journal of Taxation of Investments

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Abstract: 

This installment of Short Takes, like its predecessors, reports on recent developments of interest to investors. It first focuses on realization and issues related to realization (including economic substance and the passive activity loss rules), then moves to some recent rulings on basis, and finishes with a brief comment about one development affecting home ownership. Topics include valuation of conservation easements, Sun Capital Partners, passive activity losses, IRC Sec. 752, loss limitation rule, IRC Sec. 704(d).

Keywords: IRC Sec. 139F, compensation for wrongful incarceration, theft losses, Adkins v. U.S., Riley v. Commissioner, IRC Sec. 451

Affiliations:  1: Journal of Taxation of Investments.

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