TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Expenses

Underwriting fees: FSA 200207011

   

Passive Activities

Mark-to-market election: Notice 2002-29

 

Procedure & Administration

Filing requirements for certain fringe-benefit plans: Notice 2002-24

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.