Add to ORKGAfter providing a glimpse at the historical computation of business operating profit or loss, the authors describe the use of tax shelters as well as legislative responses to them. The authors examine the at-risk and passive activity loss rules, detailing the scope of these rules and offering guidance in the computation of deductions and losses
In 1984, Congress enacted Internal Revenue Code section 132 to bring more certainty to the taxation ...
Tax shelters, once thought to be extinct due to the at-risk and passive activity loss rules, continu...
The Internal Revenue Code is replete with policy preferences in the form of deductions, credits, and...
After providing a glimpse at the historical computation of business operating profit or loss, the au...
Even though the legislation was enacted 28 years ago, in 1986,1 the rules governing the handling of ...
After nearly two decades with no guidance addressing the correct characterization of a limited liabi...
In October, 2016, the Internal Revenue Service issued temporary and proposed regulations under Inter...
The Tax Reform Act of 1986 created Internal Revenue Code (I.R.C.) Section 469.\u27 The purpose of th...
Enactment of the passive activity loss rules in 1986 was motivated by a desire to curb tax shelter a...
Includes bibliographical references (pages 242-243)During the past two decades, it has become quite\...
When the theme for the 2008 Australasian Tax Teachers’ Conference was announced (The Devil&rsq...
A 2015 Tax Court case, Leland, Jr. v. Commissioner,1 involved an Internal Revenue Service objection ...
In 1986, Congress enacted the passive loss rules barring the deduction of passive trade or business ...
Tax shelters were a sought-after investment in the early and mid 1980\u27s and stil are today. Inves...
This article examines problems inherent in the current loss limitation system, arguing that it is il...
In 1984, Congress enacted Internal Revenue Code section 132 to bring more certainty to the taxation ...
Tax shelters, once thought to be extinct due to the at-risk and passive activity loss rules, continu...
The Internal Revenue Code is replete with policy preferences in the form of deductions, credits, and...
After providing a glimpse at the historical computation of business operating profit or loss, the au...
Even though the legislation was enacted 28 years ago, in 1986,1 the rules governing the handling of ...
After nearly two decades with no guidance addressing the correct characterization of a limited liabi...
In October, 2016, the Internal Revenue Service issued temporary and proposed regulations under Inter...
The Tax Reform Act of 1986 created Internal Revenue Code (I.R.C.) Section 469.\u27 The purpose of th...
Enactment of the passive activity loss rules in 1986 was motivated by a desire to curb tax shelter a...
Includes bibliographical references (pages 242-243)During the past two decades, it has become quite\...
When the theme for the 2008 Australasian Tax Teachers’ Conference was announced (The Devil&rsq...
A 2015 Tax Court case, Leland, Jr. v. Commissioner,1 involved an Internal Revenue Service objection ...
In 1986, Congress enacted the passive loss rules barring the deduction of passive trade or business ...
Tax shelters were a sought-after investment in the early and mid 1980\u27s and stil are today. Inves...
This article examines problems inherent in the current loss limitation system, arguing that it is il...
In 1984, Congress enacted Internal Revenue Code section 132 to bring more certainty to the taxation ...
Tax shelters, once thought to be extinct due to the at-risk and passive activity loss rules, continu...
The Internal Revenue Code is replete with policy preferences in the form of deductions, credits, and...