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Can I read Advertising, Mass Communication, and Tax Deduction on EtoBox?
Advertising, Mass Communication, and Tax Deduction by Nugent Wedding is a Business, Management and Accounting article available to read on EtoBox.
What is Advertising, Mass Communication, and Tax Deduction about?
Recent regulations of the Internal Revenue Service regarding tax deductibility of expenditures for "institutional" advertising tend to restrict and discourage the use of advertising by business management as a method of mass communication. The author points out that the concept of "institutional" advertising which the Internal Revenue Service has followed for forty years is narrow and, for many purposes, outdated. Attempts to modify present regulations under the old concept are not satisfactory. According to the author, there is need for a recognition on the part of Treasury officials of the growing responsibilities of management and of the expanded function of advertising to carry messages, of a publicrelations and public-interest nature, as a means of informing and influencing public attitudes and opinions. ON February 24, 1959, the U.S. Su- preme Court rendered a decision which may have considerable impact on future management decisions to use advertising as a method of mass communication. In this decision tle Court approved rulings of the Internal Revenue Service which denied dealers of alcoholic beverages in the states of Washington and Arkansas the right to deduct as a busine
Who reads Advertising, Mass Communication, and Tax Deduction?
It is typically read by researchers, students, and practitioners in Business, Management and Accounting.
- Author
- Nugent Wedding
- Publisher
- American Marketing Association; SAGE Publications (ISSN 0022-2429)
- Published
- 1960
- Language
- EN
- Field
- Business, Management and Accounting (Social Sciences)