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dc.contributor.authorMorse, Edward A.
dc.date.accessioned2020-12-17T21:01:19Z
dc.date.available2020-12-17T21:01:19Z
dc.date.issued2020
dc.identifier.citationEdward A. Morse, Important Developments in Federal Income Taxation, in GREAT PLAINS FEDERAL TAX INSTITUTE (2020).en_US
dc.identifier.urihttp://hdl.handle.net/10504/128902
dc.description.abstractThis 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.
dc.description.abstractThis 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.
dc.titleImportant developments in federal income taxationen_US
dc.typeContinuing Education Materialen_US
dc.description.versionPreprint
dc.rights.holderCopyright (c) 2020 Edward A. Morse
dc.publisher.locationLincoln, NEen_US
dc.title.workGreat Plains Federal Tax Instituteen_US
dc.subject.fastTaxation
dc.subject.fastIncome tax
dc.url.fasthttp://id.worldcat.org/fast/01143876
dc.url.fasthttp://id.worldcat.org/fast/968719
dc.date.year2020en_US
dc.date.monthDecemberen_US
dc.program.unitSchool of Lawen_US
dc.url.link3https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3746787
dc.contributor.cuauthorMorse, Edward A.
dc.identifier.viafhttp://viaf.org/viaf/119926229
dc.identifier.isnihttp://isni.org/isni/0000000110079769
dc.identifier.wcihttp://www.worldcat.org/identities/lccn-n2006065427
dc.identifier.ssrnhttp://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=228554
dc.identifier.orcidhttps://orcid.org/0000-0003-1417-8910
dc.publisher.nameGreat Plains Federal Tax Instituteen_US
dc.url.link2https://creighton-primo.hosted.exlibrisgroup.com/permalink/f/r0shb9/01CRU_ALMA2171054120002656


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