§13102
2 cases·2 cited
Statute Text — 26 U.S.C. §13102
Statute text not available for this section.
2 Citing Cases
115-97, § 13102(e), 131 Stat. 2054, 2104. 14 [*14] 2. Advertising On the 2016 Schedule C for Camarbre petitioners claimed a deduction of $5,180 for advertising expenses. Ms. Tucker credibly testified that this amount was solely for expenses she incurred to promote Camarbre when she appeared, together with hired models wearing Camarbre samples, on the Hidd
13102(c), 131 Stat. at 2103 (codified as sec. 471(c)). New section 471(c), which is effective for tax years beginning after December 31, 2017, has no application to this case. - 26 - [*26] reasonably determines that its "principal business activity" is described in an NAICS code "other than one ofthe ineligible codes listed" in that revenue p