Return of an Employee’s Claim of Right Income

163 Tax Notes 1819 (2019)

U of Michigan Law & Econ Research Paper

4 Pages Posted: 29 Jul 2019

See all articles by Douglas A. Kahn

Douglas A. Kahn

University of Michigan Law School

Date Written: June 17, 2019

Abstract

This brief article explains how the 2017 repeal of the miscellaneous itemized deduction affects the operation of section 1341 on an employee’s return of claim of right income.

Keywords: miscellaneous, itemized, deduction, 1341, income, claim of right

JEL Classification: H2, H24

Suggested Citation

Kahn, Douglas A., Return of an Employee’s Claim of Right Income (June 17, 2019). 163 Tax Notes 1819 (2019); U of Michigan Law & Econ Research Paper. Available at SSRN: https://ssrn.com/abstract=3426590

Douglas A. Kahn (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4043 (Phone)

Register to save articles to
your library

Register

Paper statistics

Downloads
57
Abstract Views
225
rank
374,400
PlumX Metrics