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Arguing the case for a business bad debt deduction.

Authors :
Zinneman, David E.
Johnson, Linda M.
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.

Details

Language :
English
ISSN :
00399957
Volume :
25
Issue :
8
Database :
Complementary Index
Journal :
Tax Adviser
Publication Type :
Periodical
Accession number :
9412072929