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Installment Sales – Deferring Gain Under Section 453
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Casualty Losses – Section 165 and the Federal Disaster Limitation
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Medical Expense Deductions – The 7.5% Floor and What Qualifies
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Capitalization vs. Deduction – The INDOPCO Future Benefit Test
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Reasonable Compensation – The Exacto Spring Case and the Independent Investor Test
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Travel Expenses and the Tax Home – Commissioner v. Flowers and Its Progeny
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Depreciating a Bass Viol – Liddle v. Commissioner and the Modern Cost Recovery System
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Cancellation of Indebtedness – From Kirby Lumber to the Modern Exclusion Rules
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The Tax Benefits of Employer-Provided Fringe Benefits After Section 132
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Free Dinner? Commissioner v. Kowalski and the Taxability of Employer-Provided Meals
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