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Short Takes: Recent Developments of Interest to Investors  


Author:  Staff Editors.


Source: Volume 34, Number 04, Summer 2017 , pp.85-96(12)




Journal of Taxation of Investments

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Abstract: 

This edition of Short Takes examines developments affecting nonrecognition of gain or loss; realization of income and deductions, including the economic substance doctrine; and basis, capitalization, and depreciation.

Keywords: nonrecognition of income or gain, IRC Sec. 108(a), IRC Sec. 1033, IRC Sec.1041, realization of income, cancellation of student debt, IRC Sec. 1341, IRC Sec. 83, passive activity losses, IRC Sec. 469, economic substance doctrine, Summa Holdings Inc. v

Affiliations:  1: Journal of Taxation of Investments.

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