The Resource Loss deductions, John C. McCoy

Loss deductions, John C. McCoy

Label
Loss deductions
Title
Loss deductions
Statement of responsibility
John C. McCoy
Creator
Contributor
Subject
Genre
Language
eng
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 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."
Member of
Additional physical form
Online version of print publication
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1947-
http://library.link/vocab/creatorName
McCoy, John C.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 527-4th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
527-4th
http://library.link/vocab/subjectName
Income tax deductions for losses
Label
Loss deductions, John C. McCoy
Instantiates
Publication
Note
  • Published: Washington, D.C., 2002-2007
  • Title from title screen (viewed July 18, 2014)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60337076
System details
Mode of access: World Wide Web
Label
Loss deductions, John C. McCoy
Publication
Note
  • Published: Washington, D.C., 2002-2007
  • Title from title screen (viewed July 18, 2014)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60337076
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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