IRS acquiesces in Walton.

The Tax Adviser › Vol. 34 Nbr. 12, December 2003

Author: Laffie, Lesli S.

Position:: From The IRS

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From The IRS

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IRS acquiesces in Walton.

According to Notice 2003-72, the IRS has decided to follow the Tax Court's holding in Audrey J. Walton, 115 TC 589 (2000), that Regs. Sec. 25.2702-3(e), Example 5, is i...

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