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Commissioner v. Boylston Market Ass'n : ウィキペディア英語版 | Commissioner v. Boylston Market Ass'n
''Commissioner v. Boylston Market Association'', 131 F.2d 966 (1st Cir. 1942) ==Issues==
Whether a cash method taxpayer is limited to the deduction of insurance premiums actually paid in any year or whether he should deduct each year the pro rata portion of the prepaid insurance attributable to that year?
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「Commissioner v. Boylston Market Ass'n」の詳細全文を読む
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