دورية
Reducing losses disallowed by Sec. 197.
| العنوان: | Reducing losses disallowed by Sec. 197. |
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| المؤلفون: | Castellanos, Anthony R., Lynch, John J. |
| المصدر: | Tax Adviser. Jul96, Vol. 27 Issue 7, p403. 3p. |
| مصطلحات موضوعية: | *TAX deductions, TAXATION of business losses |
| مصطلحات جغرافية: | UNITED States |
| الشركة/الكيان: | UNITED States. Internal Revenue Service |
| مستخلص: | Focuses on deduction rules for taxing business losses from the US Internal Revenue Service (IRS). Provisions on loss disallowance rules; Conditions for business losses to qualify as intangibles; Operation of loss deferral mechanisms. |
| قاعدة البيانات: | Business Source Index |
Full Text Finder | تدمد: | 00399957 |
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