Securing that Slippery Worthless Stock Deduction

Journal of International Taxation
September 2010

David H. Kaplan co-wrote an article in the September 2010 issue of the Journal of International Taxation, entitled "Securing that Slippery Worthless Stock Deduction." The article provides an overview of LAFA 20040310F and the Proposed Regulations under Section 332 with a view to providing U.S. corporate taxpayers with traction toward securing the slippery worthless stock deduction.