Part 2 expands on tax doctrines covered at the 2019 tax conference. This year we'll delve into such doctrines as recovery of capital, tax benefit, alter ego, annual tax year, and more. Examples of 2020 rulings that applied various tax doctrines will also be covered.
Understand various tax doctrines that apply to identification of the taxpayer and tax year, property transaction calculations, and more.
Identify when key tax doctrines may be relevant in understanding or supporting a tax treatment or result.