United States Supreme Court

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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



  • United States Supreme Court