Return of an Employee’s Claim of Right Income
163 Tax Notes 1819 (2019)
4 Pages Posted: 29 Jul 2019
Date Written: June 17, 2019
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: Suggested Citation