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- Title
I Should Have Been a Rockstar: Deconstructing Section 1221(a)(3).
- Authors
MOCK, RODNEY P.; TOLIN, JEFFREY
- Abstract
The article discusses issues related to the treatment of gain and loss characterization of federal income tax treatment under the provision of the Internal Revenue Code of 1986. It also examines statutory definition of a capital asset and various tax policy justifications related to capital gains treatment. It recommends the U.S. Congress to make amendment in section 1221(a)(3) to eliminate inequitable gain disparity among artists and writers versus inventors and musicians.
- Subjects
UNITED States; INCOME tax; UNITED States. Internal Revenue Code; CAPITAL gains tax; UNITED States. Congress
- Publication
Tax Lawyer, 2011, Vol 65, Issue 1, p46
- ISSN
0040-005X
- Publication type
Article