Short Takes: Recent Developments of Interest to Investors
Author: Staff Editors.
Source: Volume 37, Number 01, Fall 2019 , pp.85-100(16)
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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.