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.

author: Maydew, Gary L.
Tax Deductions & Exemptions, Compensation and benefits, Executives, Executive compensation, Wages, Wages and salaries

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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.

author: Reid, Mark, Main, Daphne
Personal Income Tax Deductions, Economic aspects, Personal income tax, Human reproductive technology

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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.

author: Maydew, Gary L.
Elementary and secondary schools, Private Schools, Nursing home care

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subjects list: United States, Taxation, Laws, regulations and rules, Expense deductions, Tax deductions, Medical care, Cost of, Health care costs
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