翻訳と辞書 Words near each other ・ Baxter protests ・ Baxter railway station ・ Baxter Springs Independent Oil and Gas Service Station ・ Baxter Springs, Kansas ・ Baxter State Park ・ Baxter Stockman ・ Baxter Street ・ Baxter Street Dudes ・ Baxter Street Historic District ・ Baxter Summer Home ・ Baxter Taylor ・ Baxter Theatre Centre ・ Baxter Township, Lac qui Parle County, Minnesota ・ Baxter Troutman ・ Baxter v. Montana ・ Baxter v. United States ・ Baxter Ward ・ Baxter Woods ・ Baxter! ・ Baxter's Bus Lines ・ Baxter's Curve Train Robbery ・ Baxter's law ・ Baxter's transcription for Middle Chinese ・ Baxter, Berkeley County, West Virginia ・ Baxter, California ・ Baxter, Iowa ・ Baxter, Kentucky ・ Baxter, Marion County, West Virginia ・ Baxter, Minnesota ・ Baxter, Tennessee Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Baxter v. United States ： ウィキペディア英語版 Baxter v. United States ''William E. Baxter Jr. v. United States''〔 was a federal tax refund case, decided in 1986, regarding the U.S. federal income tax treatment of the gambling income of a professional gambler. Because of this case, gambling winnings in the United States can in certain cases be treated as business income for federal income tax purposes. This means that in some cases expenses and losses can be deducted from gambling winnings in arriving at the net earnings from self-employment, and that winnings can be placed into retirement funds. ==History== William E. (Billy) Baxter, Jr., had been a gambler since the age of fourteen. For the tax years in question (years 1978 through 1981), both Baxter and the government agreed that Baxter was engaged in the activity of gambling as a "professional gambler."〔 The parties agreed that Baxter devoted a substantial amount of time to his gambling activity,〔 which was poker. Baxter was a pioneer in professional poker who later went on to win seven World Series of Poker bracelets. He was inducted into the Poker Hall of Fame in 2006. Between 1978 and 1981, Baxter claimed $1.2 million in gambling winnings. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Baxter v. United States」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.