TCM 2013-160

Interest Deduction for QSST Beneficiary -- TAM 201327009

Joint and Several Liability -- TCM 2013-162

Schedule C Business Deductions -- TCS 2013-53

Deductions from Rental Real Estate -- TCS 2013-52

Nonresident Aliens and Filing Form 1040 -- LTR 1325013

Constructive Receipt of Relinquished Property -- LTR 1325011

Medium Term Notes and Effectively Connected Income -- LTR 1325012

Payments from Conservation Reserve Program Subject to Self Employment Tax -- 140 TC No 16

Reporting of Income and Expense -- TCM 2013-153

Qualified Conservation Contribution -- TCM 2013-154

Business Use of Home -- TCS 2013-49

Early Distribution from Qualified Plan -- TCM 2013-152

Court Reviews "Material Participation" in Business -- TCM 2013-151

Fiduciary Authority for Deceased Taxpayer -- LTR 201324016

Car and Truck Expenses Examined -- TC Memo 2013-148

Abandonment of Mortgage Loan -- TCS 2013-47

IRS Rejection of Installment Agreement -- TCS 2013-46

Schedule C Business Expenses -- TCS 2013-45

Trust Fund Recovery Penalty Reviewed -- LTR 1323022