TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Gross Income

Employee reimbursements for parking at nontemporary work locations: PLR 200105007

   

Procedure & Administration

"Homemade" income tax forms: IRS Legal Memorandum 200107035

The reports of cases, rulings, etc., herein, except for the Reflections, are edited versions of the relevant court opinion, published ruling, etc.

^*This development, concerning related matters, is covered in the Reflections to the report of the principal item.