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Taxation & Estate Planning

: TaxProf Blog

Wood: Deductibility of Restitution, Fines, and Penalties

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Robert W. Wood (Wood & Porter, San Francisco) has published Cleaning Up: Tax Deductions for Restitution, Fines, and Penalties,122 Tax Notes 489 (Jan. 26, 2009). Here is the Conclusion: Restitution payments, compensatory fines, and remedial penalties all seem to be...

Full post as published by TaxProf Blog on January 27, 2009 (boomark / email).

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