TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Partners & Partnerships

Trader partnership's operating expenses: FSA 200111001

   

Procedure & Administration

Frivolous return positions based on foreign-based-income argument: Notice 2001-40  

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.