金融・市場 · 1997/3/251 分で読めます
Substantiation of Business Expenses for Travel, Entertainment, Gifts and Listed Property
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概要
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the substantiation requirements for business expenses for travel, entertainment, gifts, or listed property. The text of those temporary regulations also serves as the text of these proposed regulations.