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Recent Developments in Federal Income Taxation: The Year 2010

199 Pages Posted: 19 Feb 2011  

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

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.

Suggested Citation

McMahon, Jr., 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: https://ssrn.com/abstract=1763295

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 )

4604 Calhoun Road
Houston, TX 77204-6060
United States

Daniel L. Simmons

University of California, Davis - School of Law ( email )

Martin Luther King, Jr. Hall
Davis, CA CA 95616-5201
United States
(530) 752-2757 (Phone)

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