Abstract
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months. The outline focuses on primarily on topics of broad general interest — income tax accounting rules, determination of gross income, allowable deductions, treatment of capital gains and losses, corporate and partnership taxation, exempt organizations, and procedure and penalties. It deals summarily with qualified pension and profit sharing plans, and generally does not deal with international taxation or specialized industries, such as banking, insurance, and financial services.
Recommended Citation
McMahon, Martin J. Jr.; Shepard, Ira B.; and Simmons, Daniel L.
(2023)
"Recent Developments in Federal Income Taxation: The Year 2013,"
Florida Tax Review: Vol. 15:
No.
1, Article 6.
Available at:
https://scholarship.law.ufl.edu/ftr/vol15/iss1/6