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Virtual currency, domain names, social media assets, the cloud, crowdfunding, splits, forks and many other types of modern assets and digital transactions often defy existing tax statutes. Consideration of doctrines relevant to property transactions can help solve the tax puzzles that arise.
This session reviews and explains key tax doctrines in the property transactions area and how and when they apply.
Learning objectives:
• To gain awareness of the various tax doctrines relevant to property transactions.
• To learn when such doctrines might apply and how.
Speaker(s):
Annette
Nellen,
CPA, CGMA, Esq,
Professor, MST Program Director,
San Jose State University
