Commissioner Of Internal Revenue V Clark
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Federal Taxation of Income, Estates, and Gifts
| Author | : Boris I. Bittker |
| Publisher | : |
| Total Pages | : |
| Release | : 1989 |
| Genre | : Gifts |
| ISBN | : 9780791301166 |
Prepaid Income and Reserves for Estimated Expenses
| Author | : United States. Congress. House. Committee on Ways and Means |
| Publisher | : |
| Total Pages | : 320 |
| Release | : 1955 |
| Genre | : Income tax |
| ISBN | : |
Considers legislation to eliminate tax exemptions for deferred income and reserves for estimated expenses.
Congressional Record
| Author | : United States. Congress |
| Publisher | : |
| Total Pages | : 1324 |
| Release | : 1968 |
| Genre | : Law |
| ISBN | : |
Reasonable Compensation
| Author | : Anne E. Moran |
| Publisher | : |
| Total Pages | : |
| Release | : |
| Genre | : Corporations |
| ISBN | : 9781558718449 |
" ... analyzes the issues relating to the deduction by an employer for a "reasonable allowance" under [section] 162(a) for compensation paid with regard to personal services rendered. It discusses in depth the factors applied in determining reasonableness, the necessity for the actual performance of services, situations where a deduction for reasonable compensation is not allowable, and other aspects of reasonable compensation. Various tax planning and controversy considerations also are discussed"--Portfolio description (p. iii).
