Abstract

http://ssrn.com/abstract=1763295
 


 



Recent Developments in Federal Income Taxation: The Year 2010


Martin J. McMahon Jr.


University of Florida - Levin College of Law

Ira B. Shepard


University of Houston Law Center

Daniel L. Simmons


University of California, Davis - School of Law


Florida Tax Review, Vol. 10, No. 9, p. 569, 2011
University of Florida Levin College of Law Research Paper No. 2011-05

Abstract:     
This recent developments article discusses, and provides context to understand the significance of, the most important tax legislation, judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the year 2010. The article focuses primarily on topics of broad general interest – income tax accounting rules, determination of gross income, allowable deductions, treatment of capital gains and losses, corporate and partnership taxation, exempt organizations, and procedure and penalties. It deals summarily with qualified pension and profit sharing plans, and generally does not deal with international taxation or specialized industries, such as banking, insurance, and financial services.

Number of Pages in PDF File: 199

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Date posted: February 19, 2011  

Suggested Citation

McMahon, Martin J. and Shepard, Ira B. and Simmons, Daniel L., Recent Developments in Federal Income Taxation: The Year 2010. Florida Tax Review, Vol. 10, No. 9, p. 569, 2011; University of Florida Levin College of Law Research Paper No. 2011-05. Available at SSRN: http://ssrn.com/abstract=1763295

Contact Information

Martin James McMahon Jr. (Contact Author)
University of Florida - Levin College of Law ( email )
P.O. Box 117625
Gainesville, FL 32611-7625
United States
352-273-0931 (Phone)
352-392-7647 (Fax)
Ira B. Shepard
University of Houston Law Center ( email )
100 Law Center
Suite 230 BLB
Houston, TX 77204-6054
United States
Daniel L. Simmons
University of California, Davis - School of Law ( email )
Martin Luther King, Jr. Hall
Davis, CA 95616-5201
United States
(530) 752-2757 (Phone)
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