Reasonable Compensation
Author | : Anne E. Moran |
Publisher | : |
Total Pages | : |
Release | : |
ISBN-13 | : 1558718443 |
ISBN-10 | : 9781558718449 |
Rating | : 4/5 (49 Downloads) |
Download or read book Reasonable Compensation written by Anne E. Moran and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: " ... analyzes the issues relating to the deduction by an employer for a "reasonable allowance" under [section] 162(a) for compensation paid with regard to personal services rendered. It discusses in depth the factors applied in determining reasonableness, the necessity for the actual performance of services, situations where a deduction for reasonable compensation is not allowable, and other aspects of reasonable compensation. Various tax planning and controversy considerations also are discussed"--Portfolio description (p. iii).