09Mar
Tax Court Provides Guidance On Section 165 Deduction For Worthless Equity Interests - Tax Update Volume 2020, Issue 2
In order to take a worthlessness deduction for an equity investment in an entity, including an equity interest in a corporation or a partnership, the taxpayer must show that the instrument is worthless (no value at all), and must support the year of...
By:
Pepper Hamilton LLP
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