TaxTrends

Recent Cases
and Rulings

Nicholas J. Fiore, J.D.

IN THIS DEPARTMENT

Expenses

Treatment of computer software costs: Rev. Proc. 2000-50

   

Individuals

Use of standard deduction for regular tax and itemized deductions for AMT: PLR 200103073

Procedure & Administration

Adequate disclosure: Rev. Proc. 2001-11

Financial status audit techniques: FSA 200101030

Transferee liability for purchaser of acquiring corporation's stock at nominal price: Scott, 10th Cir.

 

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.