By Philip J. Castrogiovanni , Ralph E. DeJong , and Michael N. Fine New legislation, which takes effect immediately, simplifies
substantiation rules for employer-provided cell phones and other similar
On Monday, September 27, 2010, President Obama signed the Small...
By Ralph E. DeJong , Michael N. Fine and Ira B. Mirsky The Internal Revenue Service recently issued a notice specifying
that the business and personal use of an employer-provided cell phone,
or other similar telecommunications equipment ( e.g. , PDAs and
BlackBerrys), will generally be treated...