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In a ruling limiting the cost of acquisitions, the 8th U.S. Circuit Court of Appeals held corporate executives' salaries incurred during such deals can be deducted as an ordinary expense. Corporate tax lawyers called the decision a victory in the latest efforts by courts to reign in the IRS, which in recent years aggressively sought to expand the category of capital expenditures related to mergers.
September 01, 2000 at 12:00 AM
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The original version of this story was published on Law.Com
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