- 5 -
F. Salaries and Wages . . . . . . . . . . . . . . . . 227
G. Office Expenses . . . . . . . . . . . . . . . . . . 227
H. Interest Expense . . . . . . . . . . . . . . . . . 230
I. Expenses for Insurance and Dues and Publications . 237
J. Depreciation . . . . . . . . . . . . . . . . . . . 237
K. Rental Loss and London Rent Expense . . . . . . . . 240
L. Loan Origination Fee . . . . . . . . . . . . . . . 240
M. Moving Expense and Investment Tax Credits . . . . . 241
N. Travel and Entertainment Expenses . . . . . . . . . 241
VII. Issue 11--Dependency Exemption and Charitable
Contribution Deductions . . . . . . . . . . . . . . . . 254
A. Dependency Exemption . . . . . . . . . . . . . . . 254
B. Deduction for Charitable Contribution to City of
Columbus . . . . . . . . . . . . . . . . . . . . . 256
C. Deduction for Charitable Contribution to Kenyon
College . . . . . . . . . . . . . . . . . . . . . 259
VIII. Issue 12--Losses From Trusts, Partnerships, Subchapter
S Corporation, and Farming Operations . . . . . . . . . 263
IX. Issue 13--Section 6653(b) Additions to Tax for Fraud . . 266
X. Issue 14--Statute of Limitations for 1972 . . . . . . . 281
XI. Issue 15 and 16--Section 6653(a) Additions to Tax for
Negligence . . . . . . . . . . . . . . . . . . . . . . 281
XII. Conclusion . . . . . . . . . . . . . . . . . . . . . . . 287
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011