
Other interpretation guidelines and statements by year:
| 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003-1998 |
The table below lists interpretation guidelines and interpretation statements issued 2009 alphabetically by title.
This interpretation statement considers whether taxpayers are allowed an income tax deduction for fines and penalties imposed on them by a statute or regulation (or imposed by a statute or regulation on third parties and paid by the taxpayer). The statement concludes that taxpayers are not allowed income tax deductions for fines and penalties.
Date of issue: October 2009