TaxTrends

Recent Cases
and Rulings

Lesli S. Laffie, J.D., LL.M.

IN THIS DEPARTMENT

Foreign Income & Taxpayers

Allocation of breach-of-contract damages: FSA 200234020

Expatriation was not to avoid tax: LTR 200230021

 

Procedure & Administration

IRS strictly construes “return” definition: FSA 200235002; CCA 200235025*

Relief for late entity-classification elections: Rev. Proc. 2002-59

 

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.