Self-employment Tax


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Income Averaging


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Farmer's Tax Guide


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Law Books, 1876-1981


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Reasonable Compensation


Book Description

" ... analyzes the issues relating to the deduction by an employer for a "reasonable allowance" under [section] 162(a) for compensation paid with regard to personal services rendered. It discusses in depth the factors applied in determining reasonableness, the necessity for the actual performance of services, situations where a deduction for reasonable compensation is not allowable, and other aspects of reasonable compensation. Various tax planning and controversy considerations also are discussed"--Portfolio description (p. iii).




United States Code


Book Description