Revenue Ruling 2009-19 as a General Housing Loss Risk Minimization Adjustment to Gross Income

1 Pages Posted: 1 May 2010

Date Written: May 1, 2010

Abstract

Revenue Rulilng 2009-19 departs from every requirement for an adjustment pursuant to a General Welfare Exception. In doing so, it creates a general housing loss risk minimization adjustment to gross income.

Keywords: Income, Tax, Housing, HAMP, Mortgage, Adjustment

JEL Classification: H20, H24

Suggested Citation

Ryskamp, John Henry, Revenue Ruling 2009-19 as a General Housing Loss Risk Minimization Adjustment to Gross Income (May 1, 2010). Available at SSRN: https://ssrn.com/abstract=1598902 or http://dx.doi.org/10.2139/ssrn.1598902

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