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Arguing the case for a business bad debt deduction.
- Source :
- Tax Adviser; Aug94, Vol. 25 Issue 8, p459, 7p
- Publication Year :
- 1994
-
Abstract
- Discusses the minimum criteria in establishing the conditions under which the courts may allow a business bad debt deduction. Debt versus capital contribution; Guarantors' losses; Business versus nonbusiness bad debt; Trade or business of being an employee; Trade or business of acquiring corporations; Timing of the deduction.
- Subjects :
- DEBT relief
TAXATION of business enterprises
Subjects
Details
- Language :
- English
- ISSN :
- 00399957
- Volume :
- 25
- Issue :
- 8
- Database :
- Complementary Index
- Journal :
- Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- 9412072929