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Short Takes: Recent Developments of Interest to Investors  


Author:  Staff Editors.


Source: Volume 36, Number 02, Winter 2019 , pp.78-92(15)




Journal of Taxation of Investments

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Abstract: 

This installment of Short Takes discusses income recognition, character of gain or loss, realization and related issues, hobby losses, passive activity losses, and basis and depreciation.

Keywords: income recognition, involuntary conversion, qualified opportunity fund, IRC Sec. 1235, IRC Sec. 1253, income realization, loss recognition, deductions, hobby loss, passive activity loss, basis, depreciation

Affiliations:  1: Journal of Taxation of Investments.

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