AlloWABle dedUcTionS A. Sales Tax B. Use Tax
Substantiating Allowable Deductions • Tax Court disallows deductions not substantiated • Sloppy record keeping • Sec. 6662 assessment of a 20% penalty for substantial understatement of tax • Considered negligence and disregard for the rules and regulations 1/11/2017 Paul La Monaca, CPA. MST, NSTP Director of Education 12 ................
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