• Generally, for an investment loss to be a theft loss, the party perpetrating the fraud must have had a specific intent to defraud the victim and the victim must have purchased the investment directly from the perpetrator. • A theft loss for which there is no prospect of recovery is...
Deducting Losses for Defrauded Investors. Generally, for an investment loss to be a theft loss, the party perpetrating the fraud must have had a specific intent to defraud the victim and the... Zimmerman,John,C. - 《Tax Adviser》 被引量: 0发表: 2009年 ...