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Short Takes: Recent Developments of Interest to Investors  

Author:  Staff Editors.

Source: Volume 35, Number 04, Summer 2018 , pp.71-90(20)

Journal of Taxation of Investments

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This installment of Short Takes discusses the same old, same old issues, but describes congressional, regulatory, and judicial developments that might shift our understanding of those issues. We look at, in order, developments affecting non-recognition provisions in the Internal Revenue Code; determining character of gain and loss; realization and related issues; passive activity losses; hobby losses; and basis, capitalization, and depreciation.

Keywords: non-recognition of income, IRC Sec. 1033, , IRC Sec. 1400Z-2, characterization of gain or loss, , IRC Sec. 1234A, , IRC Sec. 1231, income realization, passive activity loss, hobby loss, basis, capitalization, depreciation, , IRC Sec. 754, , IRC Sec.1

Affiliations:  1: Journal of Taxation of Investments.

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