Short Takes: Recent Developments of Interest to Investors
Author: Staff Editors.
Source: Volume 37, Number 04, Summer 2020 , pp.61-79(19)
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Abstract:
Recent rulings, and other authority regarding the CARES Act, cancellation of debt income, character of gain, realization of losses and other deductions, charitable contributions of conservation easements, passive activity losses, the at-risk rules, and capitalization and basis are addressed.Keywords: CARES Act, cancellation of debt income, character of gain, loss realization, conservation easements, passive activity losses, at-risk rules, capitalization, basis
Affiliations:
1: Journal of Taxation of Investments.