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Vitale v. Commissioner : ウィキペディア英語版 | Vitale v. Commissioner
Vitale v. Commissioner, T.C. Memo 1999-131 (1999) is a case that demonstrates a policy limit on the deduction of business expenses. == Facts == The taxpayer began visiting legal brothels in order to develop characters for a book called “Searchlight, Nevada.” He kept detailed entries of his experience with prostitutes and brothels including “the matter in which he selected her, the house rules of the brothel, the manner in which he negotiated a price for her time, their dialogue, and the type of clothing worn by her.” The taxpayer also spent time promoting his book and working on its publication.
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「Vitale v. Commissioner」の詳細全文を読む
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