nondeductible expense

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• expense — I (Roget s IV) n. 1. [Whatever is paid out] Syn. expenditure, cost, price, outlay, charge, fee, payment, outgo, disbursement, alimony, child support, value, worth, sum, amount, risk, capital, rate, custom, excise, tax, carrying charge, budgeted… …   English dictionary for students

• INDOPCO, Inc. v. Commissioner — Infobox SCOTUS case Litigants = INDOPCO, Inc. v. Commissioner ArgueDate = November 12 ArgueYear = 1991 DecideDate = February 26 DecideYear = 1992 FullName = INDOPCO, Inc. v. Commissioner of Internal Revenue USVol = 503 USPage = 79 Citation =… …   Wikipedia

• Grynberg v. Commissioner — Taxpayers in the United States often seek to maximize their income and decrease their tax liability by prepaying deductible expenses and taking a deduction earlier rather than in a later tax year. In Grynberg v. Commissioner , the United States… …   Wikipedia

• Clear Business Setting Test — A test for deductibility of business related dining and entertainment expenses. The clear business setting test mandates that there can be no other motive for incurring these expenses except to further the taxpayer s business. For example,… …   Investment dictionary