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(DOWNLOAD) "Oklahoma High School Athletic Association of State of Oklahoma v. Bray" by United States Court of Appeals Tenth Circuit # eBook PDF Kindle ePub Free

Oklahoma High School Athletic Association of State of Oklahoma v. Bray

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eBook details

  • Title: Oklahoma High School Athletic Association of State of Oklahoma v. Bray
  • Author : United States Court of Appeals Tenth Circuit
  • Release Date : January 12, 1963
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 74 KB

Description

This is a typical "thin corporation" case. The question is whether payments by a corporation to holders of its debenture notes are interest and for federal income tax purposes deductible under § 163(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 163(a). The District Director of Internal Revenue ruled that the payments were dividends rather than interest and assessed a deficiency which the corporation paid and sued to recover. The trial court sustained the Director and dismissed the action.


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