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INDOPCO, Inc. v. Commissioner
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INDOPCO, Inc. v. Commissioner : ウィキペディア英語版
INDOPCO, Inc. v. Commissioner

''INDOPCO v. Commissioner'', 503 U.S. 79 (1992), was a United States Supreme Court case in which the Court held that expenditures incurred by a target corporation in the course of a friendly takeover are nondeductible capital expenditures.
==Question presented==
Are certain professional expenses incurred by a target corporation in the course of a friendly takeover deductible by that corporation as "ordinary and necessary" business expenses under § 162(a) of the Internal Revenue Code?

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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