search query: @author Levey, J. / total: 1
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Author: | Repass, D. Levey, J. Carlisle, J. Jr |
Title: | The lobbying deduction disallowance |
Journal: | Journal of Accountancy
1994 : MAY, p. 70-76 |
Index terms: | ACCOUNTING NON-PROFIT ORGANIZATIONS GOVERNMENT |
Language: | eng |
Abstract: | Lobbying expenses no longer are deductible for most entities. Businesses , trade associations and others that lobby the government at the federal or state level are wrestling with implementation issues arising from a provision in the Omnibus Budget Reconciliation Act of 1993 denying deductions for lobbying expenses. |
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