" ... analyzes the issues relating to the deduction by an employer for a "reasonable allowance" under [section] 162(a) for compensation paid with regard to pers

"This is our ninth edition (2021-2022 Edition). How can I avoid self-employment taxes? This simple question was the inspiration for creating an article describi

Designed for use in law schools, business schools and schools of management, this casebook outlines the determination and administration of U.S. income tax liab