TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Individuals

Cooperative unit owner denied AMT property tax deduction: Ostrow, 2d Cir.

Procedure & Administration

IRS releases 2005 guidelines for adequate disclosure: Rev. Proc. 2005-75; Notice 2006-6*

 

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.