Search : U.S. Supreme Court : Manufacturing : From 10/01/02 To 07/01/03
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| Court: | U.S. Supreme Court |
| Topic: | Aerospace & Defense, Corporation & Enterprise Law, International Trade, Manufacturing, Tax Law |
| Title: | BOEING CO. v. US |
| Date: | 03/04/03 |
| Case Number: | 01-1209 |
| Summary: | 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. |