TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Employee Benefits & Pensions

ISO income includible in AMTI on transfer of purchased shares: TAM 200338010; TAM 200338011*; Paul A.Tanner, 5th Cir.*

Real Estate

REIT subsidiary may provide tenants with noncustomary services: Rev. Rul. 2003-86
 

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.