skip to content
Loss deductions Preview this item
ClosePreview this item
Checking...

Loss deductions

Author: John C McCoy; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, ©2007-
Series: Tax management portfolios, 527-4th.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Summary:
" ... explains what is necessary to establish a deductible loss; the Portfolio is relevant to all losses of whatever nature. Before a loss may be deducted, the taxpayer must establish that the loss is evidenced by a closed and completed transaction, fixed by identifiable events, and actually sustained during the taxable year. Further, the taxpayer must establish that he or she is the person who sustained the loss  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

 

Find a copy online

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Additional Physical Format: Print version:
McCoy, John C., 1947-
Loss deductions.
Arlington, VA : Tax Management Inc., a subsidiary of the Bureau of National Affairs, Inc., [2014]-
(OCoLC)881181679
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: John C McCoy; Tax Management Inc.
OCLC Number: 60337076
Notes: Published: Washington, D.C., 2002-2007.
Title from title screen (viewed July 18, 2014).
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. Summary of legislative history --
The nature of an allowable loss --
Losses from business or transactions entered into for profit --
Who Is entitled to deduct the loss? --
Casualty and theft losses --
Losses for certain deposits in financial institutions --
Wagering losses --
Working papers.
Series Title: Tax management portfolios, 527-4th.
Responsibility: John C. McCoy.

Abstract:

" ... explains what is necessary to establish a deductible loss; the Portfolio is relevant to all losses of whatever nature. Before a loss may be deducted, the taxpayer must establish that the loss is evidenced by a closed and completed transaction, fixed by identifiable events, and actually sustained during the taxable year. Further, the taxpayer must establish that he or she is the person who sustained the loss and is entitled to claim it, and that the loss was either incurred in a trade or business, or a transaction entered into for profit, or qualified as a casualty loss."

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/60337076> # Loss deductions
    a schema:WebSite, schema:MediaObject, schema:CreativeWork ;
   library:oclcnum "60337076" ;
   library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/39231323#Place/arlington_va> ; # Arlington, VA
   library:placeOfPublication <http://id.loc.gov/vocabulary/countries/vau> ;
   rdfs:comment "Unknown 'gen' value: upw" ;
   schema:about <http://id.loc.gov/authorities/classification/KF6289> ;
   schema:about <http://id.worldcat.org/fast/1204155> ; # United States.
   schema:about <http://id.worldcat.org/fast/968796> ; # Income tax deductions for losses
   schema:about <http://experiment.worldcat.org/entity/work/data/39231323#Topic/income_tax_deductions_for_losses_united_states> ; # Income tax deductions for losses--United States
   schema:contributor <http://viaf.org/viaf/147736479> ; # Tax Management Inc.
   schema:copyrightYear "2007/" ;
   schema:creator <http://viaf.org/viaf/66033929> ; # John C. McCoy
   schema:datePublished "2007/9999" ;
   schema:description "" ... explains what is necessary to establish a deductible loss; the Portfolio is relevant to all losses of whatever nature. Before a loss may be deducted, the taxpayer must establish that the loss is evidenced by a closed and completed transaction, fixed by identifiable events, and actually sustained during the taxable year. Further, the taxpayer must establish that he or she is the person who sustained the loss and is entitled to claim it, and that the loss was either incurred in a trade or business, or a transaction entered into for profit, or qualified as a casualty loss.""@en ;
   schema:description "Detailed analysis. Summary of legislative history -- The nature of an allowable loss -- Losses from business or transactions entered into for profit -- Who Is entitled to deduct the loss? -- Casualty and theft losses -- Losses for certain deposits in financial institutions -- Wagering losses -- Working papers."@en ;
   schema:exampleOfWork <http://worldcat.org/entity/work/id/39231323> ;
   schema:inLanguage "en" ;
   schema:isPartOf <http://experiment.worldcat.org/entity/work/data/39231323#Series/u_s_income_portfolios> ; # U.S. income portfolios ;
   schema:isPartOf <http://experiment.worldcat.org/entity/work/data/39231323#Series/tax_management_portfolios> ; # Tax management portfolios ;
   schema:isSimilarTo <http://www.worldcat.org/oclc/881181679> ;
   schema:name "Loss deductions"@en ;
   schema:productID "60337076" ;
   schema:publication <http://www.worldcat.org/title/-/oclc/60337076#PublicationEvent/arlington_va_tax_management_2007> ;
   schema:publisher <http://experiment.worldcat.org/entity/work/data/39231323#Agent/tax_management> ; # Tax Management
   schema:url <https://www.bloomberglaw.com/product/tax/citation/tm%20527> ;
   schema:url <http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_527&split=1> ;
   wdrs:describedby <http://www.worldcat.org/title/-/oclc/60337076> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/39231323#Agent/tax_management> # Tax Management
    a bgn:Agent ;
   schema:name "Tax Management" ;
    .

<http://experiment.worldcat.org/entity/work/data/39231323#Series/tax_management_portfolios> # Tax management portfolios ;
    a bgn:PublicationSeries ;
   schema:hasPart <http://www.worldcat.org/oclc/60337076> ; # Loss deductions
   schema:name "Tax management portfolios ;" ;
    .

<http://experiment.worldcat.org/entity/work/data/39231323#Series/u_s_income_portfolios> # U.S. income portfolios ;
    a bgn:PublicationSeries ;
   schema:hasPart <http://www.worldcat.org/oclc/60337076> ; # Loss deductions
   schema:name "U.S. income portfolios ;" ;
    .

<http://experiment.worldcat.org/entity/work/data/39231323#Topic/income_tax_deductions_for_losses_united_states> # Income tax deductions for losses--United States
    a schema:Intangible ;
   schema:hasPart <http://id.loc.gov/authorities/subjects/sh85064779> ;
   schema:name "Income tax deductions for losses--United States"@en ;
    .

<http://id.worldcat.org/fast/1204155> # United States.
    a schema:Place ;
   schema:name "United States." ;
    .

<http://id.worldcat.org/fast/968796> # Income tax deductions for losses
    a schema:Intangible ;
   schema:name "Income tax deductions for losses"@en ;
    .

<http://viaf.org/viaf/147736479> # Tax Management Inc.
    a schema:Organization ;
   schema:name "Tax Management Inc." ;
    .

<http://viaf.org/viaf/66033929> # John C. McCoy
    a schema:Person ;
   schema:birthDate "1947" ;
   schema:familyName "McCoy" ;
   schema:givenName "John C." ;
   schema:name "John C. McCoy" ;
    .

<http://www.worldcat.org/oclc/881181679>
    a schema:CreativeWork ;
   rdfs:label "Loss deductions." ;
   schema:description "Print version:" ;
   schema:isSimilarTo <http://www.worldcat.org/oclc/60337076> ; # Loss deductions
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.