Burnet v. Sanford & Brooks Co.
id:
burnet-v-sanford-brooks-co-317-18155365
title:
Burnet v. Sanford & Brooks Co.
text:
Burnet v. Sanford & Brooks Co., 282 U.S. 359 (1931), was a case heard before the United States Supreme Court dealing with accounting for purposes of federal income tax and the Sixteenth Amendment to the United States Constitution. The case held that an annual accounting system is a practical necessity if the federal income tax is to produce revenue ascertainable and payable at regular intervals. The case was decided at a time when losses could not be carried forward to future years. Since 2018,
brand slug:
wiki
category slug:
encyclopedia
description:
1931 United States Supreme Court case
original url:
https://en.wikipedia.org/wiki/Burnet_v._Sanford_%26_Brooks_Co.
date created:
date modified:
2023-09-13T01:54:16Z
main entity:
{"identifier":"Q4999668","url":"https://www.wikidata.org/entity/Q4999668"}
image:
fields total:
13
integrity:
14