Deduction of Promotional Campaign Costs As “Ordinary and Necessary” Expenses, Briarcliff Candy Corp. v. Commissioner, 475 F.2d 775 (2d Cir. 1973)

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Income tax -- Deductions -- United States, Briarcliff Candy Corp. v. Commissioner, 475 F.2d 775 (2d Cir. 1973)

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