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Short Takes: Recent Developments of Interest to Investors  

Author:  Staff Editor.

Source: Volume 35, Number 02, Winter 2018 , pp.67-84(18)

Journal of Taxation of Investments

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This installment of Short Takes looks at recent developments affecting several nonrecognition provisions; the characterization of gains and losses; realization and related concepts, including a successful challenge (so far, at least) to an anti-inversion regulation and some cases implicating the economic substance doctrine; and basis, capitalization, and depreciation issues.

Keywords: nonrecognition provisions, characterization of gains and losses, income realization, inversions, economic substance doctrine, basis, capitalization, depreciation

Affiliations:  1: Journal of Taxation of Investments.

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