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Short Takes: Recent Developments of Interest to Investors  

Author:  Staff Editor.

Source: Volume 39, Number 02, Winter 2022 , pp.77-82(6)

Journal of Taxation of Investments

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Developments affecting realization, Malta pension plans, and how to correctly report gain attributable to carried interests are addressed.

Keywords: income realization, disguised sale, Tribune Media Co. v. Comm’r, PPP loan forgiveness, hobby loss deduction, Skolnick v. Comm’r, Olsen v. Comm’r, Malta Pension Plans, carried interest reporting

Affiliations:  1: Journal of Taxation of Investments.

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