Income Tax. Deductions: Business Expenses. A Corporate Taxpayer Who Is Not a Dealer or Trader in Securities May Not Deduct a Dividend Payment on a Short Sale as an Ordinary and Necessary Business Expense. Main Line Distribs., Inc. v. Commissioner (6th Cir. 1963)

1964 ◽  
Vol 77 (8) ◽  
pp. 1546 ◽  
Keyword(s):  
Income Tax ◽  
Main Line ◽  
Dividend Payment ◽  
Short Sale ◽  
Tax Deductions ◽  
Business Expense

Income-Tax Deductions for Kickbacks

1950 ◽  
Vol 33 (9) ◽  
pp. 1456-1458
Author(s):  
Lawrence T. Post
Keyword(s):  
Income Tax ◽  
Tax Deductions

Receiving a social tax deduction on personal income tax through an employer: amendments to the Tax Code of the Russian Federation

2021 ◽  
pp. 25-31
Author(s):  
O.V. Shinkareva ◽  
S.A. Kormacheva
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Tax Deductions ◽  
The Russian Federation ◽  
To Receive ◽  
Tax Deduction

Article analyzes changes which the employers performing functions of the tax agent on an income tax will face since the beginning of 2022. Changes have been made to the Tax Code of the Russian Federation, which not only expand the range of social tax deductions, but also in some cases change the format of interaction between the employer and the employee, which he decided to receive a social tax deduction for personal income tax. The peculiarities of obtaining various types of social tax deductions through the employer, changes that will come into force in 2022 in this area, as well as the necessary documents are disclosed on the basis of which the employer provides the employee with social tax deductions.

INCOME-TAX DEDUCTIONS

BMJ ◽  
1907 ◽  
Vol 2 (2434) ◽  
pp. 461-462
Keyword(s):  
Income Tax ◽  
Tax Deductions
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