disallowed deduction

См. также в других словарях:

• disallowed expenditure — Expenses charged by a company in arriving at its accounting profit before tax which are not allowable as a deduction when calculating its taxable profits on which its corporation tax charge is based. Examples include entertainment expenditure and …   Financial and business terms

• Public Policy Limitation on Deduction for Business Expenses — Brief Introduction: Deduction for Business Expenses Section 162(a) of the Internal Revenue Code allows for taxpayers to deduct ordinary and necessary expenses paid or incurred in carrying on a trade or business from their gross income. [26 U.S.C …   Wikipedia

• Newmont Mining Corporation — Type Public (NYSE: NEM, TSX: NMC) …   Wikipedia

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• Corporate tax in the United States — Part of a series on Taxation Taxation in the United States …   Wikipedia

• General average/New version — Average in maritime commerce to signify damages orexpenses resulting from the accidents of navigation. Average is either general or particular. General average arises when sacrifices have been made, or expenditures incurred, for the preservation… …   Wikipedia

• United States v. Correll — Infobox SCOTUS case Litigants = United States v. Correll ArgueDate = November 14 ArgueYear = 1967 DecideDate = December 11 DecideYear = 1967 FullName = United States v. Correll USVol = 389 USPage = 299 Citation = Prior = Subsequent = Holding = In …   Wikipedia

• Cottage Savings Association v. Commissioner — Supreme Court of the United States Argued January 15, 1991 …   Wikipedia

• INDOPCO, Inc. v. Commissioner — Infobox SCOTUS case Litigants = INDOPCO, Inc. v. Commissioner ArgueDate = November 12 ArgueYear = 1991 DecideDate = February 26 DecideYear = 1992 FullName = INDOPCO, Inc. v. Commissioner of Internal Revenue USVol = 503 USPage = 79 Citation =… …   Wikipedia

• Taxation of illegal income in the United States — In the United States, the Internal Revenue Code (IRC) was enacted by the U.S. Congress in part for the purpose of taxing net income. [ Commissioner v. Tellier , 383 U.S. 687, 691, 86 S. Ct. 1118, 66 1 U.S. Tax Cas. (CCH) paragr. 9319 (1966).] The …   Wikipedia