TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Corporations & Shareholders

Possible prohibited transactions of redeemed shareholder: FSA 200203021

Gross Income

Frequent-flyer miles attributable to business travel: Ann. 2002-18

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.