LLC carried on trade or business of providing investment advice
LINK TO ITEM
Code Sec. 162
Lender Management, LLC v. CIR,T.C. Memo. 2017-246
(USTC)
2017-12-13

0, IRS provides transitional guidance for code sec. 6050x reporting requirements
LINK TO ITEM
Code Sec. 162
Notice 2018-23
(IRS)
2018-03-27

Attorney denied car and truck expense deduction; negligence penalty imposed
LINK TO ITEM
Code Sec. 162
Velez v. CIR, T.C. Memo. 2018-46
(USTC)
2018-04-05

IRS provides luxury auto depreciation caps and lease inclusion tables for 2018
LINK TO ITEM
Code Sec. 162
Rev. Proc. 2018-25
(IRS)
2018-04-17

Married couple denied business expense deductions; penalties imposed
LINK TO ITEM
Code Sec. 162
Samadi v. IRC, T.C. Summary Opinion 2018-27
(USTC)
2018-05-24

Medical marijuana business could not deduct wages not attributable to cogs
LINK TO ITEM
Code Sec. 162
Loughman v. CIR, T.C. Memo. 2018-85
(USTC)
2018-06-18

IRS provides guidance on what constitutes a covered employee under code sec. 162
LINK TO ITEM
Code Sec. 162
Notice 2018-68
(IRS)
2018-08-21

2018-2019 special per diem rates released
LINK TO ITEM
Code Sec. 162
Notice 2018-77
(IRS)
2018-09-26