Recent Developments in Federal Income Taxation: The Year 2017

139 Pages Posted: 30 May 2018

See all articles by Bruce A. McGovern

Bruce A. McGovern

South Texas College of Law Houston

Cassady V. Brewer

Georgia State University - College of Law

Date Written: May 11, 2018

Abstract

These materials discuss as well as provide context to understand the significance of the most important judicial decisions and administrative rulings and regulations promulgated by the Service and Treasury during 2017. Amendments to the Code generally are not discussed except to the extent that they are of major significance, they have led to administrative rulings and regulations, or they have affected previously issued rulings and regulations otherwise covered by these materials. These materials focus 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. The materials deal summarily with qualified pension and profit sharing plans, and generally do not deal with international taxation or specialized industries, such as banking, insurance, and financial services.

Keywords: Tax, Taxation, Income taxation, Corporate taxation, Partnership taxation, Tax shelters, Tax procedure, Individual income taxation, Tax-exempt, Tax-exempt organizations

JEL Classification: A19, H20, H24, H25, H26, H50, K34, K40

Suggested Citation

McGovern, Bruce A. and Brewer, Cassady V., Recent Developments in Federal Income Taxation: The Year 2017 (May 11, 2018). Tax Lawyer, Vol. 71, No. 3, 2018. Available at SSRN: https://ssrn.com/abstract=3180676

Bruce A. McGovern (Contact Author)

South Texas College of Law Houston ( email )

1303 San Jacinto Street
Houston, TX 77002
United States
(713) 646-2920 (Phone)
(713) 646-1766 (Fax)

Cassady V. Brewer

Georgia State University - College of Law ( email )

P.O. Box 4037
Atlanta, GA 30302-4037
United States

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