Deductibility of illegal payments, fines, and penalties [electronic resource] / Rachel L. Partain, Esq., Mark D. Allison, Esq., Caplin and Drysdale, Chartered, New York, NY ; a revision of an earlier version by Thomas D. Sykes, Esq., Greenberg Traurig, LLP, Chicago, Illinois.

" ... consists of two elements, broadly speaking. First, this Portfolio discusses several limitations on the ability to deduct certain paid or accrued expenses under [section] 162(a). Specifically, in Parts I through VII, the Portfolio explores [section] 162(c), [section] 162(f), and [section]...

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Online Access: Law Students, Faculty, and Staff (via Bloomberg Law)
Main Authors: Partain, Rachel L. (Author), Allison, Mark D. (Lawyer) (Author), Stoneman, Christopher G. (Author), Sykes, Thomas D. (Author)
Other title:Bloomberg Law online
Bloomberg Law online.
Format: Electronic Website
Language:English
Published: Arlington, VA : Tax Management, [2008]-
Series:Tax management portfolios ; 524-2nd.
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