| Author: | Jayson, S. Langemeier, B. |
| Title: | Taxes Can NAA members' activities be charitable? |
| Journal: | Management Accounting (New York)
1988 : SEP, VOL. 70:3, p.13-14 |
| Index terms: | TAXATION CHARITIES ACCOUNTANTS |
| Language: | eng |
| Abstract: | Review of change in tax treatment of meals and entertainment activities, related to members of the U.S. National Association of Accountants (NAA) and the 1986 TAX Reform Act (Section 274/n/), and whether such activities can be considered charitable under the Act. The disallowance of expenditures. Supreme Court ruling on charitable deduction to American Bar Endowment. |
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