Thought-provokinganalysis and opinion on federal tax issues

At Risk Basis for Guarantees

February 21, 2020

by Monte A. Jackel

I am attaching a write-up on a recent Tax Court case dealing with at risk basis under section 465 and guarantees. https://jackeltaxlaw.com/wp-content/uploads/2020/02/At-risk-Tax-Court-case.docx



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