West's Federal Tax ResearchWest Publishing Company, 1994 - 587 pages This market-leading tax research text takes a practical, hands-on approach that goes beyond a random sampling of tax research sources. Fully updated, FEDERAL TAX RESEARCH extensively covers computer-oriented research tools including CD-ROMs, the Internet and computerized databases. From its tax planning orientation to the real-life cases, this is one book that conveys a true understanding of the most important elements of the federal tax law. |
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Page 216
... Payments CCH Explanation .01 Payments in violation of public policy . - A business deduction cannot be denied on the grounds that the allowance of the deduction would frustrate a sharply defined public policy ( Reg . § 1.162-1 ( a ) ...
... Payments CCH Explanation .01 Payments in violation of public policy . - A business deduction cannot be denied on the grounds that the allowance of the deduction would frustrate a sharply defined public policy ( Reg . § 1.162-1 ( a ) ...
Page 221
... payments for " protection " from arrest prosecution for law violations , brib- ery payments , etc. [ ¶1624.384 ] Bribes , kickbacks and other illegal payments . No deduction is allowed for illegal bribes or kickbacks to officials or ...
... payments for " protection " from arrest prosecution for law violations , brib- ery payments , etc. [ ¶1624.384 ] Bribes , kickbacks and other illegal payments . No deduction is allowed for illegal bribes or kickbacks to officials or ...
Page 267
... Payments During Construction F : 7.44 Payments in Connection With Sale F : 7.45 Rent Recovered in Litigation § F : 7.46 Mortgage Foreclosure F : 7.47 Bargain Rent F : 7.48 Lessor's Taxes F : 7.49 Assigned Rents and Leases F : 7.50 Other ...
... Payments During Construction F : 7.44 Payments in Connection With Sale F : 7.45 Rent Recovered in Litigation § F : 7.46 Mortgage Foreclosure F : 7.47 Bargain Rent F : 7.48 Lessor's Taxes F : 7.49 Assigned Rents and Leases F : 7.50 Other ...
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Common terms and phrases
AFTR AFTR2d AICPA amount annotated apply attorney audit business expenses CD-ROM chapter Circuit Circular 230 citation cited client Code section Commissioner corporation Court decisions Court of Appeals Court of Federal deduction deposits discussed documents employee enrolled agent example EXHIBIT gift tax gross income identify interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issues kickbacks Law Review Letter Rulings loan located material OnPoint paragraph number payments penalty percent Portfolios principal residence Private Letter Rulings published refund Regulations Revenue Rulings Shepard's Shepard's Citator Supreme Court Tax Court tax law tax liability tax planning tax practice tax practitioner tax rate tax research tax return tax services tax treaties taxable income Taxation taxpayer TC Memo topical transaction U.S. Court U.S. Supreme Court U.S. Tax update USTC USTR volume WESTLAW