United States Supreme Court
BOEING CO. v. US, 01-1209
A Treasury Regulation governing accounting for research and development expenses when a taxpayer elects to take a current deduction, 26 C.F.R. section 1.861-8(e)(3), is a proper exercise of the Secretary of the Treasury's rulemaking authority.
Appellate Information
- Decided 03/04/2003
- Published 03/04/2003
Judges
Court
- United States Supreme Court