Comments on proposed regulations under section 274(d) of the Internal Revenue Code relating to substantiation requirements for expenditures for traveling, entertainment and gifts; formally presented to the Internal revenue service, December 4, 1962.

Authors

American Institute of Certified Public Accountants. Committee on Federal Taxation

Files

Publication Date

1962

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Income tax deductions for travel and entertainment expenses -- United States; Gifts -- Taxation -- Law and legislation -- United States; Expense accounts and taxation -- United States

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Recommended Citation

American Institute of Certified Public Accountants. Committee on Federal Taxation, "Comments on proposed regulations under section 274(d) of the Internal Revenue Code relating to substantiation requirements for expenditures for traveling, entertainment and gifts; formally presented to the Internal revenue service, December 4, 1962." (1962). Guides, Handbooks and Manuals. 955.
https://egrove.olemiss.edu/aicpa_guides/955