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presenting an Internal Revenue Code

| October 28, 2015

 

1.Report should start with a statement of the problem being researched
2. Discuss the applicable section of the Internal Revenue Code should be presented
3. Amplification of (#2) the discussion should be provided by reference to the applicable Tax Regulation
4. Further specifics should be provided by reference to the Revenue Procedures and Revenue Rulings, (if applicable).
5. Support your position should be found in at least one court case involving similar facts.
6. A summary of the research and the student’s conclusion should be presented.
7. In reporting the authoritative sources, ex.#2-#5 above appropriate citation must be presented.
Question
1.Can the damage to property caused by a jet plane breaking the sound barrier be deducted as a casualty loss?

 

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