id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-387	Kahn, Douglas A.; Kahn, Jeffrey H.	Tax Consequences When a New Employer Bears the Cost of the Employee's Terminating a Prior Employment Relationship	2022	16	.pdf	application/pdf	7258	333	54	Before answering that question, one should consider what rationale could explain why Congress has chosen to provide nonitemized treatment only for reimbursed employee expenses while subjecting the deduction of unreimbursed employee expenses to such severe restrictions. An employee often benefits from payments of employee expenses that are made primarily for the employer’s benefit, and that does not cause them to be income to the employee.	cache/ftr-387.pdf	txt/ftr-387.txt