Important Developments in Federal Income Taxation (2020)

58Th Annual Great Plains Tax Institute, 2020

142 Pages Posted: 26 Feb 2021

See all articles by Edward A. Morse

Edward A. Morse

Creighton University - School of Law

Date Written: December 3, 2020

Abstract

This outline covers significant developments in federal income taxation arising during the past year. It offers a selective treatment focusing on items likely to interest practitioners and advisors within a broad range of professional practices.Tax Court decisions (regular and memorandum) and appellate cases receive greater attention on account of their legal significance; Tax Court summary opinions and unreported appellate cases are omitted. Other trial decisions in the district court and claims court receive only limited attention due to their comparatively limited impact on tax law development. A few noteworthy administrative developments are also included, but such discussion is not comprehensive. Some employment tax cases are also noted in part VIII, and part IX concludes with a high-level summary of tax provisions in the CARES act and other recent tax legislation. This version includes updates through November 30, 2020.

Suggested Citation

Morse, Edward A., Important Developments in Federal Income Taxation (2020) (December 3, 2020). 58Th Annual Great Plains Tax Institute, 2020, Available at SSRN: https://ssrn.com/abstract=3746787 or http://dx.doi.org/10.2139/ssrn.3746787

Edward A. Morse (Contact Author)

Creighton University - School of Law ( email )

2500 California Plaza
Omaha, NE 68178
United States

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