Tax Administration: Recurring Issues in Tax Disputes Over Business Expense Deductions
GGD-95-232
Published: Sep 26, 1995. Publicly Released: Sep 26, 1995.
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Highlights
Pursuant to a congressional request, GAO identified the issues that cause the most frequent disputes between the Internal Revenue Service (IRS) and taxpayers in connection with section 162 of the tax code.
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Appellate procedureCorporationsExecutive compensationExpense claimsFinancial recordsIncome taxesTax administrationTax lawTax return auditsTaxpayers