Налоговые доходы и расходы предприятия: как минимизировать налоговые платежи. Владислав Викторович Брызгалин

Чтение книги онлайн.

Читать онлайн книгу Налоговые доходы и расходы предприятия: как минимизировать налоговые платежи - Владислав Викторович Брызгалин страница 65

Налоговые доходы и расходы предприятия: как минимизировать налоговые платежи - Владислав Викторович Брызгалин

Скачать книгу

доходов, в качестве подлежащих признанию в специальном порядке см. раздел 2.2.4 и 2.2.5 настоящего издания.

      4

      Гражданское право. Часть первая. Учебник / Под ред. А. Г. Калпина, А. И. Масляева. Проф. Е. А. Суханов. – М.: Юрист, 2002.

      Большой юридический словарь/Под ред. А. Я. Сухарева, В. Е. Крутских. – М.: «ИНФРА-М», 2002.

      Сасов. К. А. Конституционный Суд РФ об экономической оправданности затрат для целей налогообложения// Налоговые споры: теория и практика. 2008, № 1.

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

Скачать книгу