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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.
SCIMA record nr: 130585
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