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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)』 ■ウィキペディアで「INDOPCO, Inc. v. Commissioner」の詳細全文を読む
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