翻訳と辞書 Words near each other ・ Selidosema brunnearia ・ Selig ・ Selig (band) ・ Selig (name) ・ Selig Brodetsky ・ Selig Hecht ・ Selig ist der Mann, BWV 57 ・ Selig Monument ・ Selig Percy Amoils ・ Selig Perlman ・ Selig Polyscope Company ・ Selig S. Harrison ・ Selig sind die Toten ・ Selig Soskin ・ Selig Starr ・ Selig v. United States ・ Seligenstadt ・ Seliger ・ Seliger (forum) ・ Seliger Forschungs- und Entwicklungsgesellschaft mbH ・ Seliger Rocket ・ Seligeriaceae ・ Seligi ・ Seligman Baer ・ Seligman Baer Bamberger ・ Seligman Commercial Historic District ・ Seligman Crystal ・ Seligman High School ・ Seligman Inlet ・ Seligman Sunbeam 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 Selig v. United States ： ウィキペディア英語版 Selig v. United States ''Selig v. United States'', 740 F.2d 572 (1984),〔Federal Income Taxation of Individuals: Cases, Problems, & Materials. 2nd Edition. by Samuel A. Donaldson, p.278-83〕 is a case decided by the United States Court of Appeals for the Seventh Circuit related to the amortization of intangible property. Conceptually, amortization is a mechanism that allows taxpayers to recover the cost of property over the life of an asset when they are precluded from taking an immediate and full deduction. Practically, this means that taxpayers may recover the cost in small amounts over time. There are two forms of such recovery: depreciation and amortization. ''Selig'' deals with amortization. The general rule for amortization is set forth in Section 197〔(TaxAlmanac - Internal Revenue Code:Sec. 197. Amortization of goodwill and certain other intangibles )〕 of the Internal Revenue Code. The ''Selig'' case demonstrates some of the practical problems in cost allocation prior to the enactment of Section 197. == Facts of case == Bud Selig was part of an effort to bring a new baseball franchise to Wisconsin. As part-owner of the Milwaukee Brewers, Selig negotiated to purchase an American League team that was in financial difficulty, the Seattle Pilots. The deal was contingent upon the team moving from Seattle to Milwaukee and payment of the purchase price, $10.8 million. The contract allocated the $10.8 million to equipment and supplies, league membership, and player contracts (representing $10.2 million of the $10.8 million). The Brewers' financial officer decided to retain the $10.2 million allocation. Selig then amortized that cost over the players' five-year useful lives under Section 167(a) of the Internal Revenue Code. The IRS disallowed the entire $10.2 million allocation, arguing that the players' contracts had zero value. Selig paid the deficiency amount assessed by the IRS, but subsequently filed a lawsuit. 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「Selig 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.