Important Developments in Federal Income Taxation (2021)

59TH ANNUAL GREAT PLAINS TAX INSTITUTE OMAHA, NEBRASKA DECEMBER 2, 2021

125 Pages Posted: 26 Jan 2022

See all articles by Edward A. Morse

Edward A. Morse

Creighton University - School of Law

Date Written: December 2, 2021

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 generally 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 their discussion is not comprehensive. Some employment tax cases are covered in part IX and part X concludes with a high-level summary of tax provisions in recent tax legislation passed in 2020 and 2021. This outline reflects developments reported through November 30, 2021.

Keywords: Federal Income tax

Suggested Citation

Morse, Edward A., Important Developments in Federal Income Taxation (2021) (December 2, 2021). 59TH ANNUAL GREAT PLAINS TAX INSTITUTE OMAHA, NEBRASKA DECEMBER 2, 2021 , Available at SSRN: https://ssrn.com/abstract=3979130 or http://dx.doi.org/10.2139/ssrn.3979130

Edward A. Morse (Contact Author)

Creighton University - School of Law ( email )

2500 California Plaza
Omaha, NE 68178
United States

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