Lesson From The Tax Court: The Employer/Employee Gift Rule

(TaxProf Blog) - After all, the standard advice is often easier said than done. Humans are not little neat boxes where you can separate relationships into “work” and “personal.” It’s messy. That messiness invades tax law. The Supreme Court has said as much in how it tells us to apply the §102(a) exclusion from income for gifts. Congress has tried to lessen the §102(a) mess with a bright line rule in §102(c) that prohibits the exclusion when a gift is from employer to employee.

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