| 翻訳と辞書 |
| Burnet v. Sanford & Brooks Co. ： ウィキペディア英語版 |
Burnet v. Sanford & Brooks Co.
''Burnet v. Sanford & Brooks Co.'', 282 U.S. 359 (1931), was a case heard before the United States Supreme Court dealing with accounting for purposes of federal income tax and the Sixteenth Amendment to the United States Constitution. The case held that an annual accounting system is a practical necessity if the federal income tax is to produce revenue ascertainable and payable at regular intervals.
The case was decided at a time when losses could not be carried forward to future years. Section 172 of the Internal Revenue Code now generally allows losses to be carried back 2 years and forward 20 years.
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「Burnet v. Sanford & Brooks Co.」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.
|
|