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Autor/in | Postlewaite, Philip F. |
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Titel | Deduction of Expenses for Conventions and Educational Seminars |
Quelle | (1977)Infoseite zur Zeitschrift |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
Schlagwörter | Conferences; Expenditures; Federal Legislation; Field Trips; Higher Education; Laws; Legal Responsibility; Tax Rates; Travel |
Abstract | The current criteria for deductibility in the IRS regulations are explored and the historical evolution of the deductibility of such expenditures is analyzed. Modern case law, recent administrative pronouncements, and the new foreign convention legislation are reviewed and interpreted. Available from: 125 Fraser Hall, Univ. of Minnesota, Minneapolis, Minn. 55455. (LBH) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |