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- Title
The Careful Employer: Taxpayer Guidance Under the All Events Test and Revenue Ruling 2011-29.
- Authors
Colangelo, Sarah W.
- Abstract
The author argues against the revenue ruling 2011-29 which brings the service's treatment of bonus plans in line with decades of case law. Topics discussed include the all events test and the service's litigating position prior to revenue ruling 2011-29, conflicting guidance on the treatment of tax deductions for bonus payments for taxpayer and brief overview of revenue ruling 2011-29. The author also discusses various areas of expense into which the revenue ruling's rationale might extend.
- Subjects
REVENUE rulings; JUDGE-made law; EMPLOYEE bonuses; TAX deductions; TAX laws
- Publication
Tax Lawyer, 2013, Vol 67, Issue 1, p187
- ISSN
0040-005X
- Publication type
Opinion