Document Type
Article
Publication Date
6-1981
ISSN
0040-0181
Publisher
CCH Incorporated
Language
en-US
Abstract
According to the author, who asserts that the regulations allow an overly generous casualty loss deduction for partial losses on appreciated property, untaxed gain in the form of unrealized appreciation should be taken into account when determining a partial loss.
Recommended Citation
Alan L. Feld,
Appreciation Under the Casualty Loss
,
in
59
Taxes: The Tax Magazine
379
(1981).
Available at:
https://scholarship.law.bu.edu/faculty_scholarship/2644
