unreasonable compensation

Tax. Compensation that is not deductible as a business expense because the com-pensation is out of proportion to the services actually rendered or because it is in excess of statutorily defined limits. IRC (26 USCA) § 162. [Cases: Internal Revenue 3323. C.J.S. Internal Revenue § 162.]

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词条贡献者

资深译员Lester，毕业于美国一流的高级翻译学院，专注翻译各种与复杂国际仲裁有关的法律文件。