VEBAs--ordinary and necessary expenses--deductions and constructive dividends. Neonatology Associates, P.A. v. Commissioner of Internal Revenue.
D002140:California; D017047:Cost Sharing; D006264:Health Benefit Plans, Employee / Q000191:economics / Q000331:legislation & jurisprudence*; D007352:Insurance, Life / Q000191:economics*; D013660:Taxes / Q000331:legislation & jurisprudence