... will not be required to show that income actually resulted from each and every expenditure for which a deduction is claimed. "If the expenditure is for entertainment which occurs under circumstances where there is little or no possibility of conducting... Internal Revenue Service's Taxpayer Assistance Programs, Monitoring of ... - Página 70por United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee - 1978 - 192 páginasVisualização integral - Acerca deste livro
| United States. Internal Revenue Service - 1963 - 1402 páginas
...and every expenditure for which a deduction is claimed. If the expenditure is for entertainment which occurs under circumstances where there is little or no possibility of conducting business affairs or carrying on negotiations or discussions relating thereto, the expenditure will generally... | |
| United States. Congress. House. Committee on Ways and Means - 1963 - 1098 páginas
...every expenditure for which a deduction is claimed. "If the expenditure is for entertainment which occurs under circumstances where there is little or no possibility of conducting business affairs or carrying on negotiations or discussions relating thereto, the expenditure will generally... | |
| United States. Congress. House. Committee on Ways and Means - 1967 - 1468 páginas
...and every expenditure for which a deduction is claimed. If the expenditure is for entertainment which occurs under circumstances where there is little or no possibility of conducting business affairs or of carrying on negotiations or discussions relating thereto, the expenditure generally will... | |
| United States. Internal Revenue Service - 1978 - 630 páginas
...not conducive to the discussion of business, so that it cannot be considered to be a business meal. e during the calendar quarter .... "Future interests" Accordingly, in Situation .9, the expenses incurred by С in providing a cocktail party and buffet... | |
| John P. Quinn, Joseph A. Bailey (Jr.), David E. Gaulin, Stanley Kolodziejczak - 2001 - 934 páginas
...expenditures are meant to be nothing more than goodwill. If an expenditure for meals or entertainment occurs under circumstances where there is little or no possibility of conducting business affairs or carrying on business negotiations or discussions, the expenditure will be considered nondeductible... | |
| |