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Keywords: compensation
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Journal Articles
Reasonable Compensation: Circuit Court Differences Create Confusion and Inconsistency
Available to Purchase
The ATA Journal of Legal Tax Research (2022) 20 (1): 1–29.
Published: 01 September 2022
... corporate compensation deductions to “reasonable compensation”; however, primary tax authorities do not provide a standard definition, leaving the courts to determine what is reasonable and what is not. The courts have generally followed two approaches: a multi-factor test and an independent investor test...
Includes: Supplementary data
