Skip to content Skip to sidebar Skip to footer

Widget HTML #1

[DOWNLOAD] "Bruce A. v. Commissioner of Internal Revenue" by United States Court of Appeals for the Third Circuit # Book PDF Kindle ePub Free

Bruce A. v. Commissioner of Internal Revenue

📘 Read Now     📥 Download


eBook details

  • Title: Bruce A. v. Commissioner of Internal Revenue
  • Author : United States Court of Appeals for the Third Circuit
  • Release Date : January 25, 1989
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 70 KB

Description

Opinion OF THE COURT GIBBONS, Chief Judge: Bruce and Marianne Prabel appeal from an adverse decision by the United States Tax Court. The Prabels owned an interest in a partnership which had calculated its interest expense for a long-term loan using the Rule of 78 method. The Commissioner of Internal Revenue determined that this method did not clearly reflect the actual interest expense. The Commissioner required that the interest expense be calculated under the economic accrual method and issued a notice of deficiency. The Tax Court found that the Commissioner did not abuse his discretion under 26 U.S.C. § 446(b) and upheld the deficiency. We will affirm the Tax Court decision.


Free Books Download "Bruce A. v. Commissioner of Internal Revenue" PDF ePub Kindle