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Individual taxpayers disallowed deficiency interest deduction.

Authors :
Koski, Timothy R.
Source :
The Tax Adviser. August, 1999, Vol. 30 Issue 8, p558.
Publication Year :
1999

Abstract

The Fourth Circuit has dealt yet another blow to taxpayers attempting to claim a business expense deduction for interest paid on a tax deficiency arising from an unincorporated business. In [...]

Details

Language :
English
ISSN :
00399957
Volume :
30
Issue :
8
Database :
Gale General OneFile
Journal :
The Tax Adviser
Publication Type :
Periodical
Accession number :
edsgcl.55553559