The Tax Treatment of Loan Commitment Fees After Rev. Ruls. 81-160 and 81-161

The Tax Treatment of Loan Commitment Fees After Rev. Ruls. 81-160 and 81-161

"David J. Neuman" and "Eric M. Elfman" discuss the impact of the IRS's disallowance of the deduction of standby loan commitment fees under Section 162

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Veröffentlicht in:Taxes (Chicago, Ill.) Ill.), 1982-05, Vol.60 (5), p.394
Hauptverfasser: Neuman, David J, Elfman, Eric M
Format: Artikel
Sprache:eng
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Zusammenfassung:"David J. Neuman" and "Eric M. Elfman" discuss the impact of the IRS's disallowance of the deduction of standby loan commitment fees under Section 162
ISSN:0040-0181