Why Interest Should Be Considered a Current Expense
WHY INTEREST SHOULD BE CONSIDERED A CURRENT EXPENSE 861 (2001), Vol. 49, No. 4 / no 4 involved a taxpayer who borrowed money to make a payment to obtain access to a former colleague’s client list. After finding that this payment was a current expense, Bowman J was faced with the characterization of the interest paid on the ................
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