Principles of capitalization /

"...explores the theory and practical application of the fundamental principles determining whether an expenditure may be currently deducted as an ordinary and necessary business expense or whether instead it must be capitalized and recovered through another tax accounting mechanism, such as de...

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Bibliographic Details
Previous Title:Atkinson, James L. Principles of capitalization.
Main Author: Atkinson, James L
Corporate Authors: Tax Management Inc, Bloomberg BNA
Format: Online Book
Language:English
Published: Arlington, VA : Tax Management, 2019-
Series:Tax management portfolios ; 509-2nd
Subjects:
Online Access:https://www.bloomberglaw.com/product/blaw/document/25088881704
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