Determining reasonable compensation: a review of Alpha Medical and other recent decisions
Article Abstract:
The issue of reasonable employee, usually executive, compensation for purposes of the IRC section 162(a) tax deduction is discussed with a focus on the 1999 U.S. 6th Circuit Court of Appeals case Alpha Medical, Inc. Other federal appellate courts and Tax Court cases are examined.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 1999
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Tax issues surrounding assisted reproduction expenses
Article Abstract:
The authors discuss the tax treatment of expenses related to assisted human reproduction, including the deductibility of medical costs, attorney fees, and payments to donors or surrogates.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2000
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Nursing home expenditures and special schools - when are they deductible as medical expenses?
Article Abstract:
The author discusses judicial and IRS rulings regarding tax deductions for nursing home care and private school expenditures as medical expenses.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2000
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