Hachette USA, Inc., As Successor to Hachette Publications, Inc. and Curtis Circulation Co., Subsidiary - Page 29

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          principles.  The limited application of the requirements reflects           
          a sensible distinction between costs that are actually borne and            
          costs that are not.  The Secretary possessed the authority to               
          promulgate section 1.458-1(g), Income Tax Regs., and exercised              
          that authority reasonably.                                                  
               We have considered petitioners' other arguments and find               
          them to be without merit.  To reflect the foregoing,                        

                                             Decisions will be entered                
                                        under Rule 155.                               

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