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Smith v. Commissioner : ウィキペディア英語版 | Smith v. Commissioner
Smith v. Commissioner, 40 B.T.A. 1038 is a United States tax case discussing the boundaries of tax deductibility. HELD: *Cost of hiring nursemaids to care for the infant child of a couple, both of whom are employed, not deductible as an ordinary and necessary business expense of the wife. ==Academic commentary== The Smith decision demonstrates that it is the basic terms of existence of a person ''already at work'' that mark the boundary between business and personal expense.
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「Smith v. Commissioner」の詳細全文を読む
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