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- Title
Recent Income Tax Developments Involving Cell Phones.
- Authors
Bird, Bruce M.; Sakai, Marcia; Haynes, Christine M.
- Abstract
The article elucidates the complex issue of the deductibility of cell phone expenses used for business purposes. Relevant U.S. Internal Revenue Service (IRS) directives and actions are elaborated, including IRS Notice 2009-46, the statements of IRS Commissioner Doug Schulman and U.S. Treasury Secretary Timonty Geithner, and the temporary reprieve granted to the University of Callifornia (UC) for the delay of the implementation of its new cell phone policy. Recommendations for a moratorium on the enforcement of the listed property rules is also presented.
- Subjects
UNITED States; INCOME tax deductions for expenses; CELL phones; INCOME tax deductions; UNITED States tax laws
- Publication
CPA Journal, 2010, Vol 80, Issue 9, p38
- ISSN
0732-8435
- Publication type
Article