TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Corporations & Shareholders

Validity of Regs. Sec. 1.1502-20: Rite-Aid Corp., CtFedCls

Expenses

Executives' wages in merged corporations: PLR 200019010

Procedure & Administration

Status of fraudulent Form W-2: PLR 200014001

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.