Available under Creative Commons-ShareAlike 4.0 International License.
- What policy (policies) is served by the exceptions to the definition of “capital asset” in §§ 1221(a)(1, 2, 3, 4, 6, 7, 8)?
- In Fribourg Navigation Co. v. Commissioner, 383 U.S. 272 (1966), the Supreme Court held that a taxpayer was entitled to depreciation deduction up to the date it sold an asset. In the days before § 1245 (but after § 1231), why would this have been important?
- Why should capital loss carryovers expire – and simply disappear – on the death of the taxpayer?
- In what ways does § 1231 help facilitate growth within our economy?
- Why should a taxpayer not be permitted to deduct the cost of obtaining tax-exempt income?
- 瀏覽次數：1601
