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Short Takes: Recent Developments of Interest  

Author:  Staff Editors.

Source: Volume 31, Number 01, Fall 2013 , pp.75-84(10)

Journal of Taxation of Investments

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This note considers some recent developments of interest to investors, and maybe others as well, having to do with realization and related issues, economic substance litigation, characterization of gain, capitalization, depreciation, and the tax aspects of home ownership.

Keywords: FAA 20124103F; ILM 201308028; ILM 201306018; ILM 201310029; FAA 20124603F; Rev. Proc. 2013-13; economic substance; Sutton v. Commissioner; capitalization; depreciation; tax aspects of home ownership

Affiliations:  1: Journal of Taxation of Investments.

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