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Proposed IRS Paradoxical Changes to Tax Rules for Employer-Provided Cell Phones
McGuireWoods Link to more items from this source
[Guidance Overview]
June 19, 2009
Excerpt: [T]he Internal Revenue Service (IRS) has proposed three alternative methods for meeting the substantiation requirements and has invited public comment on the proposed new rules. (See IRS Notice 2009-46). Adding to the confusion, the Commissioner of the IRS has recently announced that the Obama administration is asking Congress to change the current tax laws to eliminate any tax consequences to employers or employees for personal use of work-related cellular phones and PDAs. Both of these developments are described in greater detail [in the target document].

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