expense is generally the amount paid.
Manchester City's Bernardo Silva disputes his disallowed
goal against Cardiff City
The commission said similar bonuses were also disallowed
in 2002 and 2004.
It is generally consistent with the method for determining the character of a shareholder's losses and deductions under section 1366(d): It is allocated to each shareholder in the proportionate amount of each item of the shareholder's loss or deduction that is disallowed
under section 1366(d)(1).
The Board of Tax Appeals ruled that a KEIT that owned real property in the state was allowed dividends-paid deductions (DPD) pursuant to Federal conformity statutes that do not specifically disallow
24402 dividend deduction should be disallowed
for all taxpayers.
it retained the present investment adjustment rules but disallowed
any loss on the disposition by P of its S stock on or after March 9, 1990.
Second, this equal-treatment rationale suggests that tenant-shareholders' real estate tax deductions should be disallowed
for AMT purposes, just like those of homeowners.
274(a)(1)(A) generally disallows
deductions for entertainment, amusement or recreation unless directly related to, or associated with (under certain conditions), the active conduct of the taxpayer's trade or business.
274(e), as amended, provides that the deduction of unreimbursed company expenses related to the personal entertainment of "specified individuals" is disallowed
to the extent that they exceed the amount treated as compensation to such specified individuals.
The IRS disallowed
these losses claiming the rental activities were passive and Mrs.
274(e)(2) and (9) specifically disallow
expenses related to entertainment facilities to the extent "specified individuals" do not recognize the related income.