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Tax Deductibility of Business Expenses : The INDOPCO Decision.
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- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Corporations.
- Judge-made law.
- Tax incentives.
- Physical Description:
- 1 online resource (4 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 2002.
- System Details:
- System requirements: PDF reader software.
- text file
- Summary:
- Reviews 1992 Supreme Court decision in INDOPCO, Inc volumes Commissioner that found that expenses incurred by a company in preparing for a friendly take-over by another company were capital rather than deductible expenses. Discusses the IRS proposed rules to clarify and limit interpretation of the INDOPCO ruling.
- Notes:
- CRS Report.
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
- Other Format:
- Microfiche version: Library of Congress. Congressional Research Service. Tax Deductibility of Business Expenses
- Access Restriction:
- Restricted for use by site license.
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