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Short Takes: Recent Developments of Interest to Investors  


Author:  Staff Editors.


Source: Volume 39, Number 04, Summer 2022 , pp.65-77(13)




Journal of Taxation of Investments

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Abstract: 

We discuss the Ninth Circuit’s decision upholding the Mandatory Repatriation Tax, and then look at developments affecting the Code’s non-recognition provisions, realization of and deductions from income, and the treatment of start-up costs.

Keywords: Mandatory Repatriation Tax, Moore v. United States, income recognition, IRC Sec. 1202, disability payments, IRC Sec. 468A, IRC Sec. 355, income realization, deductions, Notice 2022-28, IRC Sec. 72(e), Reserve Mechanical Corp. v. Comm’r, Rogerson v.

Affiliations:  1: Journal of Taxation of Investments.

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