TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Employee Benefits & Pensions

Retiree coverage under medical reimbursement plan: LTR 200535015; LTR 200452013*

Expenses

Allocation of employee stock options to cost-sharing agreement: Xilinx, Inc.,
  

Gross Income

Tool allowances must be based on actual cost: Rev. Rul. 2005-52

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.