Independent contractor compensation deferral can delay deduction.

Authors :: Schnee, Edward J.
McKinney, Lisa H.
Source :: Practical Tax Strategies. June, 2004, Vol. 72 Issue 6, p324, 13 p.
Publication Year :: 2004

Subjects :: Deferred tax (Accounting) -- Laws, regulations and rules
Tax deductions -- Accounting and auditing
Deferred compensation -- Taxation
Independent contractors -- Compensation and benefits
Government regulation
Internal Revenue Code (I.R.C. 404)
Internal Revenue Code (I.R.C. 461)
Internal Revenue Code (I.R.C. 267)

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