Search results with tag "Tax deductibility of unpaid employee welfare"

Tax Deductibility of Unpaid Employee Welfare Benefit Claims

Since the mandate of § 419 applies to contributions “paid or accrued” and since that rule clearly limits the deduction to amounts paid in that taxable year, the conclusion that it cannot

  Rules, Year, Employee, Welfare, Taxable, Unpaid, Deductibility, Tax deductibility of unpaid employee welfare, Taxable year