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Keywords: restitution
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Journal Articles
The Deductibility of Fines, Penalties, and Restitution Related to Illegal Activities
Available to Purchase
The ATA Journal of Legal Tax Research (2016) 14 (1): 89–103.
Published: 01 July 2016
...Edward J. Schnee; W. Eugene Seago ABSTRACT Determining the deductibility of fines, penalties, settlements, and other forms of restitution paid by taxpayers as a result of violations of criminal and civil law fall under a number of sometimes conflicting code sections, IRS pronouncements, and case...