Tax Rules! The Deductibility Of Disgorgement Payments Under Section 162(f)

Matt Advani (J.D. 2023, Illinois), Note, Tax Rules! The Deductibility of Disgorgement Payments under Section 162(f), 2023 U. Ill. L. Rev. 609: The SEC has the power to order businesses to disgorge ill-gotten gains. Thus, when a business profits from violating securities law, it must give back the profits, often…

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