Home      Login


Short Takes: Recent Developments of Interest to Investors  


Author:  Staff Editors.


Source: Volume 37, Number 01, Fall 2019 , pp.85-100(16)




Journal of Taxation of Investments

< previous article |return to table of contents

Abstract: 

Recent rulings, and other authority affecting Section 1033; realization (and related) issues; passive activity losses; hobby losses; and capitalization, basis, and depreciation are addressed.

Keywords: IRC Sec. 1033, involuntary conversion, T.D. 9870, COD income, state and local tax deduction cap, T.D. 9864, IRC Sec. 1341, Roth v. Commissioner, Rose v. Commissioner, recovering attorney fees, profit intention, gambling losses, horse-breeding deduc

Affiliations:  1: Journal of Taxation of Investments.

Subscribers click here to open full text in PDF.
Non-subscribers click here to purchase this article. $20

< previous article |return to table of contents