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Keywords: public policy doctrine
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Journal Articles
The Deductibility of Fines, Penalties, and Restitution Related to Illegal Activities
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The ATA Journal of Legal Tax Research (2016) 14 (1): 89–103.
Published: 01 July 2016
... law. In this article, we discuss the deductibility of fines, penalties, and other forms of restitution under the provisions of IRC Section 162(f) and the violation of public policy doctrine. Since some taxpayers attempt to capitalize the expenditures rather than deduct them, we also discuss...
