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Income tax in the United States / Capital expenditure / Accountancy / Economics / Finance / Tax deduction / Taxation / Expense


Office of Chief Counsel Internal Revenue Service Memorandum Number: Release Date:
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Document Date: 2012-07-25 13:36:24


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Encyclopaedia Britannica Inc. / Income Tax & Accounting / Issue / /

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oil and gas leases / investment advisory services / machinery / advisory services / oil and gas / advertising expense / transportation / state law / sound accounting principles / investment services / /

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office of Chief Counsel Internal Revenue Service Memorandum Number / Tax Court / /

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Jeffery G. Mitchell / LEWIS J. FERNANDEZ / /

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Brokerage Firm financial consultant / independent contractor / custodian / Manager of Taxpayer / Associate Area Counsel / Commissioner / supra / stockbroker / Secretary / Manager / discretionary investment advisor and a custodian / Associate Chief Counsel / stockbroker for investment services / Chief Counsel / Commissioner / unaffiliated manager / /

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