共 50 条
- [1] The Deductibility of Fines, Penalties, and Restitution Related to Illegal Activities ATA JOURNAL OF LEGAL TAX RESEARCH, 2016, 14 (01): : 89 - 103
- [3] Inequities in Non-Deductibility of Fines, Penalties, Defense Expense JOURNAL OF ACCOUNTANCY, 1949, 87 (06): : 482 - 486