Meghan Biss Analyzes Taxable Income Silos at ABA May Meeting

11:30 AM

This panel will examine new section 512(a)(6), which "silos off" each unrelated trade or business activity, prohibiting losses from one activity from offsetting gains of another. Using practical problems, the panel will discuss how to define "a" trade or business and when related activities might be considered a single trade or business.


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