TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Accounting Methods & Periods

Prepaid services must be fully completed to use 3½-month rule: AM 2007-009

Expenses

Rules governing lodging away from home will be liberalized: Notice 2007-47

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